Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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HSN Explanatory Notes guide customs tariff classification where the Tariff Schedule gives no contrary indication. A Protector Tube shown by supplier material to be 100% PVC falls under the plastic-tube tariff entry rather than the rubber-hose entry; a certificate of origin using the latter classification prevents preferential customs benefit. Brake hose brackets and connectors designed solely or principally for automobile brake systems classify as motor-vehicle parts rather than generic plastic or residuary entries, resulting in differential duty. Under self-assessment, intentional incorrect tariff declarations causing short payment can support extended limitation and customs penalties, particularly where prior classifications, later duty-beneficial changes, admissions, and voluntary payments evidence misdeclaration.
HSN Explanatory Notes guide customs tariff classification where the Tariff Schedule gives no contrary indication. A Protector Tube shown by supplier material to be 100% PVC falls under the plastic-tube tariff entry rather than the rubber-hose entry; a certificate of origin using the latter classification prevents preferential customs benefit. Brake hose brackets and connectors designed solely or principally for automobile brake systems classify as motor-vehicle parts rather than generic plastic or residuary entries, resulting in differential duty. Under self-assessment, intentional incorrect tariff declarations causing short payment can support extended limitation and customs penalties, particularly where prior classifications, later duty-beneficial changes, admissions, and voluntary payments evidence misdeclaration.
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