Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges
Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges
Note: It is a system-generated summary and is for quick reference only.