Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Imported electric ride-on toy components comprising only 60-65% of the parts needed for a complete toy, with essential components absent, are treated as toy parts rather than complete toys in CKD/SKD condition. Assembly with locally procured or manufactured components and subsequent testing produces a distinct finished product and constitutes manufacture under the concessional-duty import rules. Such imports are classified under CTH 95030091 and qualify for concessional customs-duty exemption under Notification No. 50/2017-Cus. The Toys (Quality Control) Order, 2020 does not apply because toy parts cannot independently be regarded as toys and BIS certification is not required for them.
Imported electric ride-on toy components comprising only 60-65% of the parts needed for a complete toy, with essential components absent, are treated as toy parts rather than complete toys in CKD/SKD condition. Assembly with locally procured or manufactured components and subsequent testing produces a distinct finished product and constitutes manufacture under the concessional-duty import rules. Such imports are classified under CTH 95030091 and qualify for concessional customs-duty exemption under Notification No. 50/2017-Cus. The Toys (Quality Control) Order, 2020 does not apply because toy parts cannot independently be regarded as toys and BIS certification is not required for them.
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