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Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
The AAR determined that imported wired remote controllers for air-conditioning systems are not classifiable as "parts" of air conditioners under Heading 8415 90 00 but as electrical control apparatus under Heading 8537 10 90. Applying Rule 1 of the General Rules for Interpretation and Section XVI Note 2(a), the AAR held that where a part is itself covered by a specific Heading in Chapter 84 or 85, it must be classified there rather than as a generic part. As the controllers satisfy the description of consoles for electric control under Heading 8537, that heading, being more specific, prevails over Heading 8415.
The AAR determined that imported wired remote controllers for air-conditioning systems are not classifiable as "parts" of air conditioners under Heading 8415 90 00 but as electrical control apparatus under Heading 8537 10 90. Applying Rule 1 of the General Rules for Interpretation and Section XVI Note 2(a), the AAR held that where a part is itself covered by a specific Heading in Chapter 84 or 85, it must be classified there rather than as a generic part. As the controllers satisfy the description of consoles for electric control under Heading 8537, that heading, being more specific, prevails over Heading 8415.
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