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...
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The AAR held that the applicant's AC-DC power modules and DC-DC converter power modules are classifiable under CTH 8504 as static converters. AC-DC power modules are specifically classifiable under CTI 8504 4029 as "other rectifiers," while DC-DC converter power modules fall under CTI 8504 4090 as "other static converters," applying GRI 1, Section Note 2(a) to Section XVI and HSN Explanatory Notes. As the DC-DC converter modules are used in PCBAs for wi-fi receivers, wi-fi transmitters, up-link cards and data-center switches, they qualify as static converters for telecommunication apparatus (other than cellular mobile phones). Accordingly, the AAR ruled that the subject goods are covered by Sl. No. 4 of Notif. No. 25/2005-Cus and are eligible for nil customs duty.
The AAR held that the applicant's AC-DC power modules and DC-DC converter power modules are classifiable under CTH 8504 as static converters. AC-DC power modules are specifically classifiable under CTI 8504 4029 as "other rectifiers," while DC-DC converter power modules fall under CTI 8504 4090 as "other static converters," applying GRI 1, Section Note 2(a) to Section XVI and HSN Explanatory Notes. As the DC-DC converter modules are used in PCBAs for wi-fi receivers, wi-fi transmitters, up-link cards and data-center switches, they qualify as static converters for telecommunication apparatus (other than cellular mobile phones). Accordingly, the AAR ruled that the subject goods are covered by Sl. No. 4 of Notif. No. 25/2005-Cus and are eligible for nil customs duty.
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