Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
The anti-dumping duty notification for industrial laser machines is amended to reflect a producer name change: in the table against serial number 5, the entry for "Bystronic (Shenzhen) Laser Technology Co., Ltd" is substituted with "DNE LASER (Guangdong) Co., Ltd." The amendment follows the designated authority's finding that there was no change in shareholders, share capital, ownership, management, legal status or structure, and it updates the principal notification accordingly without altering the underlying duty measure.
The anti-dumping duty notification for industrial laser machines is amended to reflect a producer name change: in the table against serial number 5, the entry for "Bystronic (Shenzhen) Laser Technology Co., Ltd" is substituted with "DNE LASER (Guangdong) Co., Ltd." The amendment follows the designated authority's finding that there was no change in shareholders, share capital, ownership, management, legal status or structure, and it updates the principal notification accordingly without altering the underlying duty measure.
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