Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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CESTAT, an Appellate Tribunal, ruled on the classification of Cheeslings under Tariff Item 21069099 of the Central Excise Tariff Act, 1985. The issue of availing exemption under Notification No. 3/2006-C.E. was settled in a previous case involving the same appellant. Despite Cheeslings not being fried, their sale as "Namkeen" qualified for the exemption. The Tribunal found no merit in the confirmed demands on the appellant and allowed the appeal in their favor.
CESTAT, an Appellate Tribunal, ruled on the classification of Cheeslings under Tariff Item 21069099 of the Central Excise Tariff Act, 1985. The issue of availing exemption under Notification No. 3/2006-C.E. was settled in a previous case involving the same appellant. Despite Cheeslings not being fried, their sale as "Namkeen" qualified for the exemption. The Tribunal found no merit in the confirmed demands on the appellant and allowed the appeal in their favor.
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