Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the supply of goods described under column (3) and not to all the goods falling under the corresponding entry in column (2) - It is clearly evident from the entry no.142 that the said entry covers only goods described as “hearing aids” and not the “parts & accessories of the hearing aids”. Thus the entry is not applicable to the instant case. - AAR
Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the supply of goods described under column (3) and not to all the goods falling under the corresponding entry in column (2) - It is clearly evident from the entry no.142 that the said entry covers only goods described as “hearing aids” and not the “parts & accessories of the hearing aids”. Thus the entry is not applicable to the instant case. - AAR
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