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    August 1, 2026   Case LawsIBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case LawsMoney Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   NotificationsIncome Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
    July 31, 2026   CircularsCustoms
    Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...
    July 31, 2026   CircularsCustoms
    Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing proc...
    July 31, 2026   CircularsCustoms
    Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
    July 31, 2026   CircularsCustoms
    Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
    July 31, 2026   CircularsSEBI
    Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
    July 31, 2026   Case LawsGST
    Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
    July 31, 2026   Case LawsGST
    GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
    July 31, 2026   Case LawsGST
    Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
    July 31, 2026   Case LawsGST
    Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
    July 31, 2026   Case LawsGST
    Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
    July 31, 2026   Case LawsGST
    Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
    July 31, 2026   Case LawsGST
    Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
    July 31, 2026   Case LawsIncome Tax
    Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.
    July 31, 2026   Case LawsIncome Tax
    Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
    July 31, 2026   Case LawsIncome Tax
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    July 31, 2026   Case LawsIncome Tax
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    July 31, 2026   Case LawsIncome Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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    August 1, 2026   Case Laws IBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case Laws Money Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
    July 31, 2026   Circulars Customs
    Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off procedures.
    July 31, 2026   Circulars Customs
    Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing procedures.
    July 31, 2026   Circulars Customs
    Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
    July 31, 2026   Circulars Customs
    Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
    July 31, 2026   Circulars SEBI
    Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
    July 31, 2026   Case Laws GST
    Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
    July 31, 2026   Case Laws GST
    GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
    July 31, 2026   Case Laws GST
    Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
    July 31, 2026   Case Laws GST
    Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
    July 31, 2026   Case Laws GST
    Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
    July 31, 2026   Case Laws GST
    Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
    July 31, 2026   Case Laws GST
    Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
    July 31, 2026   Case Laws Income Tax
    Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.
    July 31, 2026   Case Laws Income Tax
    Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy.
    July 31, 2026   Case Laws Income Tax
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    July 31, 2026   Case Laws Income Tax
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.

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      Home› Highlights › Customs › 2018 › February, 2018 › This
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      Customs

      Classification of Brand water dispensers - The principal...

      Water Dispensers with Mini Fridge Feature Classified as Dispensers, Not Refrigerators, per Case Law and Customs Highlights.

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      CustomsFebruary 5, 2018Case LawsAT
      Classification of Brand water dispensers - The principal function of the goods is that of a dispenser of hot and cold water with an added feature of a mini refrigerator - the impugned items are required to be classified as water dispenser and not as a refrigerator - AT
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