Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
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