Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
