Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The case before CESTAT Bangalore involved the levy of National Calamity Contingent Duty (NCCD) on chassis captively consumed in the manufacture of Dumpers. The tribunal held that the chassis did not come into existence at the intermediary stage, as per Chapter Heading and HSN Notes, and therefore, was not dutiable. The question of captive consumption and exemption under N/N. 67/95 did not arise. The impugned order was set aside, and the appeal was allowed. The decision was based on the interpretation of legal provisions and previous rulings in the appellant's favor.
The case before CESTAT Bangalore involved the levy of National Calamity Contingent Duty (NCCD) on chassis captively consumed in the manufacture of Dumpers. The tribunal held that the chassis did not come into existence at the intermediary stage, as per Chapter Heading and HSN Notes, and therefore, was not dutiable. The question of captive consumption and exemption under N/N. 67/95 did not arise. The impugned order was set aside, and the appeal was allowed. The decision was based on the interpretation of legal provisions and previous rulings in the appellant's favor.
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