Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Rebate of Swachch Bharat Cess - input services used for providing output services which have been exported -Since the appellants have not claimed any CENVAT credit on the amount for which the rebate has been claimed, refund to be allowed.
Rebate of Swachch Bharat Cess - input services used for providing output services which have been exported -Since the appellants have not claimed any CENVAT credit on the amount for which the rebate has been claimed, refund to be allowed.
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