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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Embedded Wi-Fi, cellular communication and navigation/positioning modules that cannot operate independently are treated as parts rather than complete communication apparatus. Where designed solely or principally for use with data-transmission or reception apparatus, Section Note 2(b) to Section XVI supports classification under Tariff Item 8517 79 90. The specific classification for communication-apparatus parts prevails over the general classification for electronic integrated circuits; modules that are neither aerials nor populated printed circuit boards fall within the residual parts entry. Modules not forming parts of cellular mobile phones or wrist-wearable devices, or inputs for making those excluded parts, qualify for nil basic customs duty subject to prescribed conditions, procedures and import verification.
Embedded Wi-Fi, cellular communication and navigation/positioning modules that cannot operate independently are treated as parts rather than complete communication apparatus. Where designed solely or principally for use with data-transmission or reception apparatus, Section Note 2(b) to Section XVI supports classification under Tariff Item 8517 79 90. The specific classification for communication-apparatus parts prevails over the general classification for electronic integrated circuits; modules that are neither aerials nor populated printed circuit boards fall within the residual parts entry. Modules not forming parts of cellular mobile phones or wrist-wearable devices, or inputs for making those excluded parts, qualify for nil basic customs duty subject to prescribed conditions, procedures and import verification.
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