Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Integrated Drive Generator and Starter Generator were examined for tariff classification, and the Tribunal held that CTH 8501 applied because CTH 8511 is confined to generators used with spark-ignition or compression-ignition internal combustion engines. As the goods were used with gas turbine aircraft engines, the department's reclassification failed and the customs duty, interest and consequential demand were set aside. The Customs Broker penalty also failed because the broker does not determine classification, and no overt act, involvement or connivance was proved; the section 117 penalty was therefore unwarranted.
Integrated Drive Generator and Starter Generator were examined for tariff classification, and the Tribunal held that CTH 8501 applied because CTH 8511 is confined to generators used with spark-ignition or compression-ignition internal combustion engines. As the goods were used with gas turbine aircraft engines, the department's reclassification failed and the customs duty, interest and consequential demand were set aside. The Customs Broker penalty also failed because the broker does not determine classification, and no overt act, involvement or connivance was proved; the section 117 penalty was therefore unwarranted.
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