Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any freight charges separately which strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them - input allowable
CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any freight charges separately which strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them - input allowable
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