importer is not a fictitious firm and that it is a firm in existence which has been allotted an Import and Export Code ... charge of clandestine import of the goods by a fictitious firm which had fraudulently obtained the Import Export Code No. He also upheld the charge
transaction and had nothing to do with the price of the cars imported. Therefore, it was wrong to conclude that the indication in the Letter ... regarding Letter of Credit payments. He had also further accepted that the Export Price List will be the valid basis of the assessable value
Gtc Industries Ltd. vs Assistant Commissioner Of Income-Tax on 28 February, 1995
Equivalent citations
Garden Silk Mills Ltd. vs Collector Of Central Excise on 16 January, 1995
Equivalent citations
Asha Jyoti Spinning Mills vs C.C.E. on 31 August, 1995
Equivalent citations: 1996
optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included, parts ... classification of the goods, we have to look at the goods imported as they are. The end-use is not relevant. Australian Tribunal
Hamdard (Wakf) Laboratories vs Collector Of C. Ex. on 10 July, 1995
Equivalent citations: 1995ECR80
State Bank Of India vs Collector Of Customs on 29 September, 1995
Equivalent citations: 1996
Shree Electronics vs Collector Of Customs on 29 November, 1995
Equivalent citations: 1996(81)ELT407
Nirav International vs Collector Of Customs on 23 February, 1995
Equivalent citations: 1995(80)ELT173
