Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Complete knee, hip and shoulder replacement systems were classified as artificial joints, while separately imported stem and acetabular components were classified as other artificial parts of the body. The claim that they were orthopaedic appliances failed because Heading 9021 and the HSN distinguish support devices from replacement prostheses. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied: Entry B(1) applies only to orthopaedic appliances, and Entry E(9) requires implants for severely physically handicapped patients. The applicant did not show that these general-use implants met that narrower description, so strict construction of the exemption defeated the claim.
Complete knee, hip and shoulder replacement systems were classified as artificial joints, while separately imported stem and acetabular components were classified as other artificial parts of the body. The claim that they were orthopaedic appliances failed because Heading 9021 and the HSN distinguish support devices from replacement prostheses. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied: Entry B(1) applies only to orthopaedic appliances, and Entry E(9) requires implants for severely physically handicapped patients. The applicant did not show that these general-use implants met that narrower description, so strict construction of the exemption defeated the claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
