Own-account subcontracted services escape intermediary classification when suppliers perform substantive obligations rather than arrange another perso...
Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
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Orthopaedic surgical tools used by surgeons, rather than appliances implanted in or strapped to patients, fall under CTH 9018 as surgical instruments; CTH 9021, read with Chapter Note 6, applies to appliances used by patients to prevent or correct deformities or support or hold body parts. Classification under CTH 9018 was sustained. Tools specifically designed for spinal surgery qualified as spinal instruments under List 30, preserving the basic customs duty exemption for the specified period. Schedule I IGST treatment also continued because, although the corresponding customs entry was later restricted, the identical IGST entry was not amended. The classification challenge failed, while challenges to the customs-duty and IGST benefits failed.
Orthopaedic surgical tools used by surgeons, rather than appliances implanted in or strapped to patients, fall under CTH 9018 as surgical instruments; CTH 9021, read with Chapter Note 6, applies to appliances used by patients to prevent or correct deformities or support or hold body parts. Classification under CTH 9018 was sustained. Tools specifically designed for spinal surgery qualified as spinal instruments under List 30, preserving the basic customs duty exemption for the specified period. Schedule I IGST treatment also continued because, although the corresponding customs entry was later restricted, the identical IGST entry was not amended. The classification challenge failed, while challenges to the customs-duty and IGST benefits failed.
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