Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Classification of Supply - Whether the parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% of IGST - Held No
Classification of Supply - Whether the parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% of IGST - Held No
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