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...
Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for valuation, was intended to ensure that duties of central excise are not levied on other duties. It is not intended to provide for deeming the inclusion of duties in the sale price.
Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for valuation, was intended to ensure that duties of central excise are not levied on other duties. It is not intended to provide for deeming the inclusion of duties in the sale price.
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