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...
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 
