data base and
outgoing from the data base from the contract of M/s.
Amad Technical Consultants & Laboratories which was
taken as base ... person, in electronic form through a computer network.
However, it may kindly be noted as evident from contract
that the appellant never provided any data
purview of Rule 10(1)(c) as explained in the Interpretative Notes.
Licence fee was not payable for import of media pack from Oracle Ireland ... Oracle Corp., USA for grant of right to distribute software (either electronically or physically) and not for purchase of media pack from Oracle Ireland. Thus
Dial indicating comparators, micrometric devices, electronic, opto-electronic and pneumatic sensors, whether or not automatic, as well as all devices or instruments for measuring length ... Rulings Division, and communicated to one Mr W.J. Dolbeer, Manager Contracts, AVEX Electronics, 4807 Bradford Drive Huntsville, Alabama 35805, USA, wherein the issue
above, the Honble Supreme Court took note of the fact that the appellant had a composite contract by which manufacturer have agreed to supply ... terminus with the equipment manufactured by them. In this contract it has to be noted that electric panel is not excluded and the very condition
Appellant is that as per the price variation clause in the contract the goods were cleared on payment of appropriate duty and subsequently the prices ... price variation clause in the contract and after finalizing of price at the lower side the appellant issued credit notes. This fact is evident from
M/S Xiaomi Technology India Private ... vs Commissioner Of Customs Air ... on 14 November, 2025
Gursam International vs C. Ludhiana on 20 January, 2026
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
Rajvinder Singh Bath vs C. Ludhiana on 20 January, 2026
CUSTOMS, EXCISE AND SERVICE TAX
Corporations like Uttar Pradesh Development
Systems Corporation Ltd. (UPDESCO) and U.P. Electronics
Corporation Ltd. (UPELC) for providing software solutions, supply
& installation of hardware ... paying service tax.
2.2 From scrutiny of various contracts and agreements, it was
noted that various type of work signed by the appellant-assessee
Hcl Technologies Ltd vs New Delhi(Import & General) on 29 September, 2025
CUSTOMS, EXCISE
