Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
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AAR examined whether imported CKD/component kits for Oven Toaster Griller (OTG) appliances constituted incomplete OTGs under Rule 2(a) of the GRI or were classifiable as parts. While the imported components, when assembled, would give the outer shape of an OTG and were dedicated to OTG use, crucial operational elements, notably the tempered front glass door assembly and power cord/plug, were absent from the consignment. Without the glass door, the heating chamber could not retain heat or perform core OTG functions. AAR held that the goods lacked the essential character of complete OTGs and ruled that they fall under Heading 8516, specifically CTI 8516.90.00 as parts.
AAR examined whether imported CKD/component kits for Oven Toaster Griller (OTG) appliances constituted incomplete OTGs under Rule 2(a) of the GRI or were classifiable as parts. While the imported components, when assembled, would give the outer shape of an OTG and were dedicated to OTG use, crucial operational elements, notably the tempered front glass door assembly and power cord/plug, were absent from the consignment. Without the glass door, the heating chamber could not retain heat or perform core OTG functions. AAR held that the goods lacked the essential character of complete OTGs and ruled that they fall under Heading 8516, specifically CTI 8516.90.00 as parts.
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