Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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