Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is correctly classified under Chapter sub-heading 9018 3100. - The specific entry for concessional rate of duty under Serial No. 310 applies to all goods, excluding 'parts and accessories.' Thus, the product cannot be considered a 'part or accessory' of goods under Chapter heading 9018.
Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is correctly classified under Chapter sub-heading 9018 3100. - The specific entry for concessional rate of duty under Serial No. 310 applies to all goods, excluding 'parts and accessories.' Thus, the product cannot be considered a 'part or accessory' of goods under Chapter heading 9018.
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