Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
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