Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Imported LCD panels were correctly classified under CTH 9013 because the goods had to be assessed as imported, and a specific heading naming liquid crystal devices prevails over generic motor-vehicle parts headings in CTH 8708/8714. Note 2(g) to Section XVII excludes Chapter 90 articles, and Note 3 could not override that exclusion merely because the panels were suitable for use in automotive instrument clusters. The Tribunal also rejected allegations of misdeclaration and suppression, finding no statutory requirement to declare end-use in the manner suggested, and that the Bills of Entry and supporting documents accurately described the goods. The demand was therefore barred by limitation and the extended period under Section 28(4) was unavailable.
Imported LCD panels were correctly classified under CTH 9013 because the goods had to be assessed as imported, and a specific heading naming liquid crystal devices prevails over generic motor-vehicle parts headings in CTH 8708/8714. Note 2(g) to Section XVII excludes Chapter 90 articles, and Note 3 could not override that exclusion merely because the panels were suitable for use in automotive instrument clusters. The Tribunal also rejected allegations of misdeclaration and suppression, finding no statutory requirement to declare end-use in the manner suggested, and that the Bills of Entry and supporting documents accurately described the goods. The demand was therefore barred by limitation and the extended period under Section 28(4) was unavailable.
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