Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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The CESTAT upheld the appellant's prior ruling that filling toner powder into used cartridges constitutes "manufacture" under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Tribunal reaffirmed that since the activity qualifies as manufacture, the demand for customs duty, denial of CENVAT credit, and penalty imposed on the appellant were unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant the benefit of concessional duty.
The CESTAT upheld the appellant's prior ruling that filling toner powder into used cartridges constitutes "manufacture" under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Tribunal reaffirmed that since the activity qualifies as manufacture, the demand for customs duty, denial of CENVAT credit, and penalty imposed on the appellant were unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant the benefit of concessional duty.
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