Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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AAR ruled that the Exhaust After-Treatment System (ATS) is classifiable under tariff heading 8708 for motor vehicle parts. The system is specifically designed for particular motor vehicles, cannot function independently, and is manufactured per original equipment manufacturers' specifications. The ATS is tailor-made to fit precisely within a vehicle's exhaust system, meeting Bharat Stage VI emission standards. Being integral to vehicle functionality and unable to operate as a standalone filtering apparatus, the system qualifies as a motor vehicle component rather than independent machinery, thus warranting classification under the automotive parts tariff heading.
AAR ruled that the Exhaust After-Treatment System (ATS) is classifiable under tariff heading 8708 for motor vehicle parts. The system is specifically designed for particular motor vehicles, cannot function independently, and is manufactured per original equipment manufacturers' specifications. The ATS is tailor-made to fit precisely within a vehicle's exhaust system, meeting Bharat Stage VI emission standards. Being integral to vehicle functionality and unable to operate as a standalone filtering apparatus, the system qualifies as a motor vehicle component rather than independent machinery, thus warranting classification under the automotive parts tariff heading.
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