Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Import of goods at concessional rate of duty - Process amounting to manufacture - Assembly from semi-knockdown condition to full TV - Goods imported not in semi-knockdown condition but individual items separately classifiable under different headings - Even if components sourced locally, assembly of TV from individual components constitutes process of manufacture - No evidence of imports under semi-knockdown condition - Appeal by revenue lacks merit, dismissed - Appellate Tribunal's decision upheld.
Import of goods at concessional rate of duty - Process amounting to manufacture - Assembly from semi-knockdown condition to full TV - Goods imported not in semi-knockdown condition but individual items separately classifiable under different headings - Even if components sourced locally, assembly of TV from individual components constitutes process of manufacture - No evidence of imports under semi-knockdown condition - Appeal by revenue lacks merit, dismissed - Appellate Tribunal's decision upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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