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...
Classification of goods - carbonated fruit juices - classified as Fruit Juices or aerated drinks? - the issue of classification of the products similar to that in the case at hand has been dealt with by the committee of Secretaries, Fitment Committee in the GST Regime. Discussions in the GST Council meeting though not controlling, has persuasive value. - GST Council has agreed to the above recommendation as can be seen from the Minutes of the Meeting - Order of AAR sustained.
Classification of goods - carbonated fruit juices - classified as Fruit Juices or aerated drinks? - the issue of classification of the products similar to that in the case at hand has been dealt with by the committee of Secretaries, Fitment Committee in the GST Regime. Discussions in the GST Council meeting though not controlling, has persuasive value. - GST Council has agreed to the above recommendation as can be seen from the Minutes of the Meeting - Order of AAR sustained.
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