Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
The Supreme Court upheld the CESTAT Chennai's classification of the imported Optical Power Ground Wire Fibre Cable (OPGW) under Customs Tariff Heading 8544 and its accessories under Heading 853670, rejecting classification under Headings 9001 and 7616. The Court affirmed that the denial of exemption was improper and declined to interfere with the tribunal's findings. The appeal was dismissed, confirming the correctness of the tribunal's classification and the applicability of the relevant Board's Circular.
The Supreme Court upheld the CESTAT Chennai's classification of the imported Optical Power Ground Wire Fibre Cable (OPGW) under Customs Tariff Heading 8544 and its accessories under Heading 853670, rejecting classification under Headings 9001 and 7616. The Court affirmed that the denial of exemption was improper and declined to interfere with the tribunal's findings. The appeal was dismissed, confirming the correctness of the tribunal's classification and the applicability of the relevant Board's Circular.
Note: It is a system-generated summary and is for quick reference only.