Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
AAR held that cathode-coated foils and anode-coated foils are classifiable as parts of electric accumulators under CTI 8507 90 90 by application of Section Note 2(b) to Section XVI, as they are solely/principally used in lithium-ion cells. The separator (microporous film) was classified under CTI 8507 90 10 as "parts of electric accumulators - accumulator cases made of hard rubber and separators." The LC breaker (cell protection device) was held to be an independent electrical protective apparatus classifiable under CTI 8536 30 00. All four items were held eligible for concessional BCD under Serial No. 314 of N/N. 45/2025-Cus., subject to IGCR, 2022 compliance and end-use verification, up to 31.03.2026.
AAR held that cathode-coated foils and anode-coated foils are classifiable as parts of electric accumulators under CTI 8507 90 90 by application of Section Note 2(b) to Section XVI, as they are solely/principally used in lithium-ion cells. The separator (microporous film) was classified under CTI 8507 90 10 as "parts of electric accumulators - accumulator cases made of hard rubber and separators." The LC breaker (cell protection device) was held to be an independent electrical protective apparatus classifiable under CTI 8536 30 00. All four items were held eligible for concessional BCD under Serial No. 314 of N/N. 45/2025-Cus., subject to IGCR, 2022 compliance and end-use verification, up to 31.03.2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
