Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Complete replacement filter cartridges and sealed capsule filters with integrated filtration media, support structures, end caps, seals and mounting interfaces are treated as dedicated filtration assemblies, not as standalone filtering media classifiable by constituent material. The text states that classification follows Rule 1 of the General Rules for Interpretation and Note 2 to Section XVI, because the goods are designed solely or principally for use with filtering or purifying machinery of Heading 8421 and have no independent commercial utility outside that system. CBIC Circular No. 24/2013-Cus. and the HSN Explanatory Notes are read as distinguishing separate filtering elements from complete filters, leading to classification under tariff item 8421 99 00.
Complete replacement filter cartridges and sealed capsule filters with integrated filtration media, support structures, end caps, seals and mounting interfaces are treated as dedicated filtration assemblies, not as standalone filtering media classifiable by constituent material. The text states that classification follows Rule 1 of the General Rules for Interpretation and Note 2 to Section XVI, because the goods are designed solely or principally for use with filtering or purifying machinery of Heading 8421 and have no independent commercial utility outside that system. CBIC Circular No. 24/2013-Cus. and the HSN Explanatory Notes are read as distinguishing separate filtering elements from complete filters, leading to classification under tariff item 8421 99 00.
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