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October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
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Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
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October 18, 2026   Circulars SEBI
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October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
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Home › Highlights › Central Excise › 2023 › August, 2023 › This
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Central Excise

Classification of goods - flue gas - merely because it is having...

Flue Gas Not Classified as Nitrogen u/r 3(b) Without Marketability Evidence in Central Excise Case.

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Central Excise August 16, 2023 Case Laws AT
Classification of goods - flue gas - merely because it is having contents more than 80% v/v, it cannot be said that the said gas is Nitrogen gas by applying rule 3(b) of the General Rules of Interpretation without any evidence. In the absence of any evidence produced on record that the flue gas can be sold in the market as Nitrogen and the same cannot be classified as Nitrogen. - AT
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