Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
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