Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central Excise Tariff Act, 1985 - The Tribunal examines various legal precedents and observes that printing, without changing the fundamental character of the material, does not constitute manufacture. - The Tribunal concludes that the process of printing undertaken by the appellant does not meet the criteria for manufacture, as established by legal precedents and Chapter notes. Therefore, the demand for excise duty, interest, and penalties is set aside.
Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central Excise Tariff Act, 1985 - The Tribunal examines various legal precedents and observes that printing, without changing the fundamental character of the material, does not constitute manufacture. - The Tribunal concludes that the process of printing undertaken by the appellant does not meet the criteria for manufacture, as established by legal precedents and Chapter notes. Therefore, the demand for excise duty, interest, and penalties is set aside.
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