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    Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
    Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    Classification of printed stationery: answer booklets and passbooks classifiable under Chapter 4820; others under Chapter 49; remand ordered.
    Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
    Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
    Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.
    Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered...
    Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.
    Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
    Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
    Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
    Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
    Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
    Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
    Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
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Acts Income Tax