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    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
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    August 21, 2026   Case Laws Money Laundering
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    August 21, 2026   Case Laws Money Laundering
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    August 21, 2026   Case Laws Indian Laws
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    August 20, 2026   Notifications Law of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
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    August 20, 2026   Case Laws GST
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    August 20, 2026   Case Laws GST
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    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
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August 21, 2026   Case Laws IBC
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
August 21, 2026   Case Laws IBC
Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
August 21, 2026   Case Laws Money Laundering
Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
August 21, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
August 21, 2026   Case Laws Money Laundering
Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
August 21, 2026   Case Laws Service Tax
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
August 21, 2026   Case Laws Service Tax
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
August 21, 2026   Case Laws Service Tax
Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
August 21, 2026   Case Laws Indian Laws
Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
August 20, 2026   Case Laws GST
Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
August 20, 2026   Notifications Law of Competition
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
August 20, 2026   Case Laws GST
Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
August 20, 2026   Case Laws GST
GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
August 20, 2026   Case Laws GST
Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arrangements.
August 20, 2026   Case Laws GST
Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
August 20, 2026   Case Laws GST
Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
August 20, 2026   Case Laws Income Tax
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge.
August 20, 2026   Case Laws Income Tax
Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.
August 20, 2026   Case Laws Income Tax
Transfer-pricing method selection remains factual where TNMM is rule-compliant, leaving no substantial question of law for review.
August 20, 2026   Case Laws Income Tax
Reopening after four years fails where audit objections merely trigger re-examination of records already assessed without fresh tangible material.

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Home › Highlights › Customs › 2023 › January, 2023 › This
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Customs

Classification of imported Automatic Data Processing Machines...

Reviewing Tariff Classification for Desktop Computers: Are They 'Portable' Under Item 8471 50 00 or 8471 30 10?

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Customs January 18, 2023 Case Laws SC
Classification of imported Automatic Data Processing Machines (ADP) - Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? - Whether mere factum of weighing less than 10 kilograms would be sufficient to classify the Concerned Goods as ‘portable’ or not? - he Concerned Goods are not portable for the reasons that Firstly, the diagonal dimension of the Concerned Goods being minimum of the length of 18.5 inches and the same needs to be transported along with the power cable as well as the applicable stand in most cases if it is to be mounted and; secondly there being no protective case designed by the markets for daily transport for these Concerned Goods. - It is directed that valuation of the Concerned Goods for levy of the duty be determined under the initially declared - SC
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Acts Income Tax
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