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October 24, 2026   Case Laws GST
Post-supply discounts do not automatically reduce recipients' output tax, and fresh assessment must stay within notice allegations.
October 24, 2026   Case Laws GST
Unchallenged advance rulings bind revenue; circulars cannot create GST levies or sustain refund recovery claims.
October 24, 2026   Case Laws GST
Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
October 24, 2026   Case Laws Income Tax
Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assessment merits.
October 24, 2026   Case Laws Income Tax
Reassessment notices require timely, transaction-specific escapement information; proportionate rights-share allotments may fall outside inadequate-consideration taxation.
October 24, 2026   Case Laws Income Tax
Reassessment on previously scrutinised material cannot bypass limitation after draft-assessment proceedings lapse without a final order.
October 24, 2026   Case Laws Income Tax
Non-application of mind invalidates common remand where appellate findings for each assessment year remain unexamined on merits.
October 24, 2026   Case Laws Income Tax
Unsubstantiated tax claims: unreliable evidence justified an ad hoc addition, taxed at normal rates instead of the special statutory rate.
October 24, 2026   Case Laws Income Tax
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related addition.
October 24, 2026   Case Laws Income Tax
Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
October 24, 2026   Case Laws Income Tax
Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.
October 24, 2026   Case Laws Income Tax
Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
October 24, 2026   Case Laws Income Tax
India-Mauritius treaty benefit for mutual fund redemption gains requires verification of commercial substance before capital-gains relief is granted.
October 24, 2026   Case Laws Income Tax
Foreign tax credit compliance supports treaty relief for United States taxes paid on salary and interest income.
October 24, 2026   Case Laws Income Tax
Related-party transaction filters exclude key managerial remuneration, enabling inclusion of qualifying software development service comparables.
October 24, 2026   Case Laws Income Tax
Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor conditions are met.
October 24, 2026   Case Laws Customs
Written acceptance of customs reassessment does not bar valuation challenges; undisclosed NIDB data cannot alone support enhancement.
October 24, 2026   Case Laws Customs
Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
October 24, 2026   Case Laws Companies Law
Company-property summons overcome res judicata objections, while flawed e-bidding requires a fresh process to protect creditors.
October 24, 2026   Case Laws Money Laundering
PMLA bail safeguards permit release where foundational proof of criminal property and knowing involvement is absent.

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Home › Highlights › Central Excise › 2013 › March, 2013 › This
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Central Excise

The Brass Brazing Granules/Pellets would be correctly...

Brass Brazing Granules Classified as Unwrought Metal Under Sub-Heading 7403.21.

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Central Excise March 28, 2013 Case Laws AT
The Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal - AT
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