International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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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