Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
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.
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