Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
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.