Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification dispute regarding imported goods "MPC7E MRATE IRB 10G/40G 100 QSFP28-MPC-L3 Line Cards [Router Line Cards]" under Customs Tariff Item (CTI) 8517 69 30 or 8517 62 90. Tribunal previously held in appellant's own case that Router Line Cards are Populated PCBs classifiable under CTI 8517 70 10 covering 'populated, loaded or stuffed printed circuit boards' attracting NIL duty rate. Principal Commissioner's order classifying under CTI 8517 62 90 unsustainable. Appellant's classification under CTI 8517 70 10 upheld. Principal Commissioner's order set aside. Appeal allowed.
Classification dispute regarding imported goods "MPC7E MRATE IRB 10G/40G 100 QSFP28-MPC-L3 Line Cards [Router Line Cards]" under Customs Tariff Item (CTI) 8517 69 30 or 8517 62 90. Tribunal previously held in appellant's own case that Router Line Cards are Populated PCBs classifiable under CTI 8517 70 10 covering 'populated, loaded or stuffed printed circuit boards' attracting NIL duty rate. Principal Commissioner's order classifying under CTI 8517 62 90 unsustainable. Appellant's classification under CTI 8517 70 10 upheld. Principal Commissioner's order set aside. Appeal allowed.
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