Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.
Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.
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