PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil” Rate of duty in terms of notification No. 52/2003-CUS(EOU). Thus, the Adjudicating Authority has gone on all together irrelevant fact. Here the duty ability has to be decided in respect of the goods manufactured by the appellant, which is nothing to do with the duty ability of imported raw material of the appellant. - AT
100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil” Rate of duty in terms of notification No. 52/2003-CUS(EOU). Thus, the Adjudicating Authority has gone on all together irrelevant fact. Here the duty ability has to be decided in respect of the goods manufactured by the appellant, which is nothing to do with the duty ability of imported raw material of the appellant. - AT
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