Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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.
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