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    August 6, 2026   Case Laws Income Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    August 6, 2026   Case Laws Income Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
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    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
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    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws IBC
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    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
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    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case Laws Central Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case Laws Central Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
    August 6, 2026   Case Laws Indian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
    August 6, 2026   Case Laws Indian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    August 5, 2026   Notifications Central Excise
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    August 5, 2026   Notifications Central Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.

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      Home› Highlights › Customs › 2013 › October, 2013 › This
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      Customs

      Import of second hand vessel - Exemption from duty - supply...

      Second-Hand Supply Vessels Classified Under CTH 8901 for Duty Exemption: Primarily Designed for Cargo and Passenger Transport.

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      CustomsOctober 12, 2013Case LawsAT
      Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these vessels remain supply vessels designed for transport of cargo and persons and therefore, they are rightly classifiable under CTH 8901 - AT
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