Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled that the activity of bonding imported carbon friction strips to Synchronizer cores constitutes a supply of job work services under SAC 9988. - The applicant's activity primarily falls within the definition of "job work" as per Section 2(68) of the CGST Act, 2017. - The concept of composite supply does not apply to the applicant's activity, as it involves the provision of job work services rather than separate supplies of goods.
Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled that the activity of bonding imported carbon friction strips to Synchronizer cores constitutes a supply of job work services under SAC 9988. - The applicant's activity primarily falls within the definition of "job work" as per Section 2(68) of the CGST Act, 2017. - The concept of composite supply does not apply to the applicant's activity, as it involves the provision of job work services rather than separate supplies of goods.
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