Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Anti-dumping duty is imposed on imports of 1,1,1,2-Tetrafluoroethane (R-134a) classifiable under tariff item 2903 45 00, originating in or exported from China PR, including where exported via any country, and also where exported from China PR though originating elsewhere. The duty is a variable (price-undertaking style) duty equal to the difference between the landed value and a specified reference amount per MT in USD, with reference amounts differentiated for named producers and a residual rate for all others; no duty applies where the landed value equals or exceeds the applicable reference amount. The measure applies for five years from Gazette publication, payable in INR using the exchange rate notified under section 14 of the Customs Act, determined on the bill of entry date.
Anti-dumping duty is imposed on imports of 1,1,1,2-Tetrafluoroethane (R-134a) classifiable under tariff item 2903 45 00, originating in or exported from China PR, including where exported via any country, and also where exported from China PR though originating elsewhere. The duty is a variable (price-undertaking style) duty equal to the difference between the landed value and a specified reference amount per MT in USD, with reference amounts differentiated for named producers and a residual rate for all others; no duty applies where the landed value equals or exceeds the applicable reference amount. The measure applies for five years from Gazette publication, payable in INR using the exchange rate notified under section 14 of the Customs Act, determined on the bill of entry date.
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