Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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No duty was payable on free warranty replacement inputs where the value of warranty was already embedded in the final product and the cleared goods fell within the scope of inputs used for providing free warranty under Notification No. 3/2011-CE (NT). The Tribunal held that the appellant's differential treatment between removed inputs and manufactured goods did not justify a duty demand, and the demand was unsustainable. On debit notes raised for repair charges on damaged inputs, the Tribunal found no evidence that the inputs were not subsequently used in manufacture; in the absence of proof of non-use, CENVAT credit remained admissible and duty could not be demanded on that basis. The impugned order was set aside and the appeal allowed.
No duty was payable on free warranty replacement inputs where the value of warranty was already embedded in the final product and the cleared goods fell within the scope of inputs used for providing free warranty under Notification No. 3/2011-CE (NT). The Tribunal held that the appellant's differential treatment between removed inputs and manufactured goods did not justify a duty demand, and the demand was unsustainable. On debit notes raised for repair charges on damaged inputs, the Tribunal found no evidence that the inputs were not subsequently used in manufacture; in the absence of proof of non-use, CENVAT credit remained admissible and duty could not be demanded on that basis. The impugned order was set aside and the appeal allowed.
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