Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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...
CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. - AT
CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. - AT
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