Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Exemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - the appellant’s factory is manufacturer of induction melting and heating furnace as well as induction welding equipment - the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption. - AT
Exemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - the appellant’s factory is manufacturer of induction melting and heating furnace as well as induction welding equipment - the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption. - AT
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