Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
