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...
CENVAT Credit - when LDPE pipes are not cleared for agricultural and horticultural purposes, appellant’s claim that these products are liable to Central Excise Duty as being classifiable under chapter 39 seems to be correct proposition of the law - being not an exempted goods, credit allowed.
CENVAT Credit - when LDPE pipes are not cleared for agricultural and horticultural purposes, appellant’s claim that these products are liable to Central Excise Duty as being classifiable under chapter 39 seems to be correct proposition of the law - being not an exempted goods, credit allowed.
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