Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Page of 4809
Press 'Enter' after typing page number.
5121 to 5140 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
