Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Personal-use classification under Customs Tariff Heading 9804 applies only to articles that are otherwise dutiable. A keyboard specifically classifiable under CTH 8471 6040 at a free rate is not "dutiable goods" because it is not chargeable to duty. Importation for personal use does not alter that status or move the keyboard into CTH 9804 9000. The same requirement governs the IGST Schedule IV entry for dutiable articles intended for personal use. Accordingly, no Basic Customs Duty or IGST was leviable on the freely importable keyboard.
Personal-use classification under Customs Tariff Heading 9804 applies only to articles that are otherwise dutiable. A keyboard specifically classifiable under CTH 8471 6040 at a free rate is not "dutiable goods" because it is not chargeable to duty. Importation for personal use does not alter that status or move the keyboard into CTH 9804 9000. The same requirement governs the IGST Schedule IV entry for dutiable articles intended for personal use. Accordingly, no Basic Customs Duty or IGST was leviable on the freely importable keyboard.
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