Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
CESTAT examined the classification of imported One Time Seals with RFID, determining whether they fall under CTI 8523 59 10, as claimed by the appellant, or CTI 8309 90 30. Applying the essential character test, the Tribunal held that despite RFID functionality, the goods are fundamentally security seals rather than data-storage devices. The Revenue's contention that the seals' primary character is that of "seals" was accepted. It was further held that show cause notices under Section 28(1) validly raised reclassification within limitation. The impugned order reclassifying the goods under CTI 8309 90 30 was upheld and the appeal dismissed.
CESTAT examined the classification of imported One Time Seals with RFID, determining whether they fall under CTI 8523 59 10, as claimed by the appellant, or CTI 8309 90 30. Applying the essential character test, the Tribunal held that despite RFID functionality, the goods are fundamentally security seals rather than data-storage devices. The Revenue's contention that the seals' primary character is that of "seals" was accepted. It was further held that show cause notices under Section 28(1) validly raised reclassification within limitation. The impugned order reclassifying the goods under CTI 8309 90 30 was upheld and the appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
