Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
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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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