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    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    July 3, 2026   Case Laws Income Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Customs
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case Laws Customs
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case Laws Customs
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case Laws Customs
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case Laws IBC
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    July 3, 2026   Case Laws IBC
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      Home› Highlights › Central Excise › 2018 › February, 2018 › This
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      Central Excise

      Classification of Canvass and Tarpaulin - parts and accessories...

      Canvass and tarpaulin classified under heading 6306, not as motor vehicle parts under heading 8708.

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      Central ExciseFebruary 27, 2018Case LawsAT
      Classification of Canvass and Tarpaulin - parts and accessories of motor vehicle or not - these Tarpaulin would be correctly classifiable under heading 6306 and not as ‘parts or accessories of motor vehicles’ under heading 8708. - AT
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