Malik Tanning Industries and Ors. vs UOI and Ors.
Power of DGFT to clarify doubt regarding entries in ITC (HS) Code-Such power not usable where entry not ambiguous-The power granted to DGFT for clarifying any question and doubts with regard to entries in the ITC (HS) Code could not be used to provide a definition [LexDoc Id : 474470]
HC (Delhi)
2014
Malik Tanning Industries and Kavish Impex (P) Ltd. vs UOI and Ors.
Indirect Tax - DGFT-Power DGFT to amend products-Whether, DGFT would have the power to amend the list of products, export of which was eligible for incentive under the FPS. Held, Section 5 of the Act [LexDoc Id : 474172]