Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home appliances, not exclusively for Data Processing Equipment as claimed by the appellant. - The Tribunal analyzed the wording of the exemption notification and emphasized that it does not restrict the benefit to any specific end use of the goods. It concluded that the requirement for availing the duty benefit is that the product should be a "Static Converter for Data Processing Equipment. - Benefit of exemption under Notification No. 25/2005 Cus allowed.
Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home appliances, not exclusively for Data Processing Equipment as claimed by the appellant. - The Tribunal analyzed the wording of the exemption notification and emphasized that it does not restrict the benefit to any specific end use of the goods. It concluded that the requirement for availing the duty benefit is that the product should be a "Static Converter for Data Processing Equipment. - Benefit of exemption under Notification No. 25/2005 Cus allowed.
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