Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Parts and accessories suitable for use solely or principally with kidney dialysis machines are classifiable with the medical apparatus under heading 9018, because Chapter Note 2(b) to Chapter 90 read with GIR 1 places such goods with the principal apparatus, while heading 9033 operates only as a residual entry. Circular No. 113/32/2019-GST clarifies that such medical-device parts attract 12% IGST, and departmental officers are bound by that clarification even if it was not specifically cited earlier. Reclassification to heading 9033, and the related demand, confiscation, redemption fine and penalties, therefore do not survive.
Parts and accessories suitable for use solely or principally with kidney dialysis machines are classifiable with the medical apparatus under heading 9018, because Chapter Note 2(b) to Chapter 90 read with GIR 1 places such goods with the principal apparatus, while heading 9033 operates only as a residual entry. Circular No. 113/32/2019-GST clarifies that such medical-device parts attract 12% IGST, and departmental officers are bound by that clarification even if it was not specifically cited earlier. Reclassification to heading 9033, and the related demand, confiscation, redemption fine and penalties, therefore do not survive.
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