Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT resolved classification dispute for imported projectors, affirming prior precedent that data projectors with ADP machine connectivity should be classified under CTH 8528 6100. The tribunal confirmed its earlier ruling that projectors with specific ports enabling laptop/ADP machine compatibility qualify for this classification, maintaining consistent interpretation across multiple cases. Based on established jurisprudence in previous appellate decisions, the tribunal allowed the appeal, upholding the appellant's proposed tariff heading classification without substantive deviation from existing legal interpretations.
CESTAT resolved classification dispute for imported projectors, affirming prior precedent that data projectors with ADP machine connectivity should be classified under CTH 8528 6100. The tribunal confirmed its earlier ruling that projectors with specific ports enabling laptop/ADP machine compatibility qualify for this classification, maintaining consistent interpretation across multiple cases. Based on established jurisprudence in previous appellate decisions, the tribunal allowed the appeal, upholding the appellant's proposed tariff heading classification without substantive deviation from existing legal interpretations.
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