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 the imported "Power Recliner," a metal structural mechanism fitted inside motor vehicle seats to adjust the backrest angle, is classifiable as a part of seats under Heading 9401, not as a motor vehicle part under Heading 8708. Applying the Specific Heading Principle and Note 2 to Section XVII, the authority held that once seats fall under Heading 9401, their parts are excluded from Section XVII, including Heading 8708. As the Power Recliner is solely and principally designed for use within motor vehicle seats, incapable of independent use, it qualifies as a "part" of seats under CTI 9401 99 00.
AAR held that the imported "Power Recliner," a metal structural mechanism fitted inside motor vehicle seats to adjust the backrest angle, is classifiable as a part of seats under Heading 9401, not as a motor vehicle part under Heading 8708. Applying the Specific Heading Principle and Note 2 to Section XVII, the authority held that once seats fall under Heading 9401, their parts are excluded from Section XVII, including Heading 8708. As the Power Recliner is solely and principally designed for use within motor vehicle seats, incapable of independent use, it qualifies as a "part" of seats under CTI 9401 99 00.
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