Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Whether customs duty was payable on re-imported pharmaceuticals cleared for destruction: held that Rule 31, Drugs and Cosmetics Rules, prohibits import of drugs with under 60% residual shelf life except where permitted solely for destruction, and such permission does not itself waive duty at customs. The proper course was assessment and demand of duty at clearance or invocation of section 23 Customs Act for remission by relinquishing title; the adjudicating authority failed to examine whether duty should have been levied or remission claimed. Because permission limited use to destruction, no penalty for illegal import arises; matter remanded for fresh adjudication on duty liability. - CESTAT
Whether customs duty was payable on re-imported pharmaceuticals cleared for destruction: held that Rule 31, Drugs and Cosmetics Rules, prohibits import of drugs with under 60% residual shelf life except where permitted solely for destruction, and such permission does not itself waive duty at customs. The proper course was assessment and demand of duty at clearance or invocation of section 23 Customs Act for remission by relinquishing title; the adjudicating authority failed to examine whether duty should have been levied or remission claimed. Because permission limited use to destruction, no penalty for illegal import arises; matter remanded for fresh adjudication on duty liability. - CESTAT
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