Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
The Advance Ruling Authority held that the 'Front Cover of Mobile' refers to the external protective panel covering the front face, while 'Assy Case Front of Mobile' refers to the fully assembled front portion encompassing the external cover and integrated components. The goods imported as inputs or parts for manufacturing a new final product are subject to duty exemption under Notification No. 9/2024 dated 30-1-2024, provided the final product falls under HS Code 39 or 73 and fulfills the conditions specified in the Integrated Goods and Services Tax Rules.
The Advance Ruling Authority held that the 'Front Cover of Mobile' refers to the external protective panel covering the front face, while 'Assy Case Front of Mobile' refers to the fully assembled front portion encompassing the external cover and integrated components. The goods imported as inputs or parts for manufacturing a new final product are subject to duty exemption under Notification No. 9/2024 dated 30-1-2024, provided the final product falls under HS Code 39 or 73 and fulfills the conditions specified in the Integrated Goods and Services Tax Rules.
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