Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Special additional excise duty on petrol and diesel for domestic consumption is amended under the principal excise notification: the rate for one category is reduced to Rs. 3 per litre, another category is reduced to nil, and goods cleared for export are excluded from the notification's scope. The amendment is made effective immediately, changing the duty position for domestic clearances while leaving export clearances outside the levy relief.
Special additional excise duty on petrol and diesel for domestic consumption is amended under the principal excise notification: the rate for one category is reduced to Rs. 3 per litre, another category is reduced to nil, and goods cleared for export are excluded from the notification's scope. The amendment is made effective immediately, changing the duty position for domestic clearances while leaving export clearances outside the levy relief.
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