Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT
Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT
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