Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is found that Rule 1 of Interpretation read with Section Note 2 itself resolves the classification dispute, also some other Rules of interpretation are examined to see if they would require a different view to be taken. - Applying Rule 3 (a), it is found that the disputed goods, being child part of spark plugs are a more specific description of part of electro-magnets. Further, applying Rule 3(c), the last of the competing entries would be the correct entry. Thus, viewing from any angle, it is found that the disputed goods have been correctly classified in the impugned order under 8511 90 00 as parts of spark plugs. - AT
Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is found that Rule 1 of Interpretation read with Section Note 2 itself resolves the classification dispute, also some other Rules of interpretation are examined to see if they would require a different view to be taken. - Applying Rule 3 (a), it is found that the disputed goods, being child part of spark plugs are a more specific description of part of electro-magnets. Further, applying Rule 3(c), the last of the competing entries would be the correct entry. Thus, viewing from any angle, it is found that the disputed goods have been correctly classified in the impugned order under 8511 90 00 as parts of spark plugs. - AT
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