Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it cannot perform as part of e-bike. - to be classified as electric motor - AT
Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it cannot perform as part of e-bike. - to be classified as electric motor - AT
Note: It is a system-generated summary and is for quick reference only.
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