Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 6, 2026   Case Laws SEBI
    Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pendin...
    October 6, 2026   Case Laws IBC
    Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
    October 6, 2026   Case Laws Money Laundering
    Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
    October 6, 2026   Case Laws Money Laundering
    Nexus between cash and proceeds of crime established through excise-evasion evidence and uncorroborated source claims.
    October 6, 2026   Case Laws Central Excise
    Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
    October 6, 2026   Case Laws Indian Laws
    Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
    October 5, 2026   Notifications Income Tax
    Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
    October 5, 2026   Circulars Customs
    Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
    October 5, 2026   Circulars DGFT
    Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
    October 5, 2026   Circulars FEMA
    Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
    October 5, 2026   Circulars FEMA
    Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
    October 5, 2026   Notes Income Tax
    Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
    October 5, 2026   Notes Income Tax
    Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
    October 5, 2026   Notes Income Tax
    Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
    October 5, 2026   Notes Income Tax
    Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
    October 5, 2026   Notes Money Laundering
    Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
    October 5, 2026   Notes Income Tax
    Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
    October 5, 2026   Case Laws GST
    Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
    October 5, 2026   Case Laws GST
    Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and su...
    October 5, 2026   Case Laws GST
    GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 6, 2026   Case Laws SEBI
Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
October 6, 2026   Case Laws IBC
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resolution plans.
October 6, 2026   Case Laws Money Laundering
Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
October 6, 2026   Case Laws Money Laundering
Nexus between cash and proceeds of crime established through excise-evasion evidence and uncorroborated source claims.
October 6, 2026   Case Laws Central Excise
Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
October 6, 2026   Case Laws Indian Laws
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
October 5, 2026   Circulars DGFT
Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
October 5, 2026   Case Laws GST
GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2018 › December, 2018 › This
Back

All Highlights

Customs

Classification of imported goods - compound optical microscopes...

Customs Misclassification Dispute: Imported Goods Incorrectly Classified as Compound Optical Microscopes Under Heading 90118000 of Customs Tariff Act 1975.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs December 18, 2018 Case Laws AT
Classification of imported goods - compound optical microscopes or not - The classification of the impugned goods under heading no 90118000 of First Schedule to the Customs Tariff Act, 1975 fails
View Source View

Topics

Acts Income Tax
Next ➔