Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
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The BD Viper LT System, an automated PCR-based platform for detecting high-risk HPV DNA, is classified as an optical checking instrument under tariff item 9031 49 00 rather than as an instrument for chemical analysis under heading 9027. The system processes specimens, generates and compares fluorescence signals against prescribed criteria, and reports positive or negative results; this constitutes checking rather than examination or measurement of the specimen's chemical properties. Classification follows Rule 1 because heading 9031 describes the goods, making Rule 3 inapplicable. The applicable basic customs duty is 7.5% ad valorem, and import IGST is 18%.
The BD Viper LT System, an automated PCR-based platform for detecting high-risk HPV DNA, is classified as an optical checking instrument under tariff item 9031 49 00 rather than as an instrument for chemical analysis under heading 9027. The system processes specimens, generates and compares fluorescence signals against prescribed criteria, and reports positive or negative results; this constitutes checking rather than examination or measurement of the specimen's chemical properties. Classification follows Rule 1 because heading 9031 describes the goods, making Rule 3 inapplicable. The applicable basic customs duty is 7.5% ad valorem, and import IGST is 18%.
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