Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
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Classification of railway-specific printed forms turns on their character as products of the printing industry under Chapter 49 rather than paper stationery under Chapter 48. Central excise liability also depends on marketability: forms bearing departmental particulars and usable only for internal railway purposes are not marketable unless the Revenue proves that they can be bought and sold for consideration. Earlier Tribunal decisions on identical goods applied this marketability test and treated the absence of such proof as defeating excise duty, consequential interest, and penalty.
Classification of railway-specific printed forms turns on their character as products of the printing industry under Chapter 49 rather than paper stationery under Chapter 48. Central excise liability also depends on marketability: forms bearing departmental particulars and usable only for internal railway purposes are not marketable unless the Revenue proves that they can be bought and sold for consideration. Earlier Tribunal decisions on identical goods applied this marketability test and treated the absence of such proof as defeating excise duty, consequential interest, and penalty.
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