Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential character or end use of printing ink. Thus, no transformation takes place which would result to be referred as manufacturing activity - Activity not liable to duty - Amount paid as duty is amount to reversal of credit.
Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential character or end use of printing ink. Thus, no transformation takes place which would result to be referred as manufacturing activity - Activity not liable to duty - Amount paid as duty is amount to reversal of credit.
Note: It is a system-generated summary and is for quick reference only.