Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
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.
Note: It is a system-generated summary and is for quick reference only.
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