Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Classification of goods - Nimbooz - fruit pulp or fruit juice based drink - packaged nimbu pani - the classification declared by the appellant under the Chapter sub-heading 2202 9020 is held to be correct and hence the Revenue is not justified in reclassifying ‘’Nimbooz’’ as ‘’Lemonade’’ under Chapter sub-Heading 2202 1020.
Classification of goods - Nimbooz - fruit pulp or fruit juice based drink - packaged nimbu pani - the classification declared by the appellant under the Chapter sub-heading 2202 9020 is held to be correct and hence the Revenue is not justified in reclassifying ‘’Nimbooz’’ as ‘’Lemonade’’ under Chapter sub-Heading 2202 1020.
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