Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deductio...
Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfactio...
AAR held that the imported items (including metal front case, keys, tapes, brackets, vapor chamber, rubber components, and related inputs), specifically designed, processed and dimensioned for integration into mobile phone assemblies, are not "parts of general use" but are suitable solely/principally for use with apparatus of Heading 8517. Applying Section XVI Note 2(b) and relevant interpretative rules, AAR classified the goods under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. Consequently, the applicant is entitled to exemption under Sl. No. 6E of Notification No. 57/2017-Cus, subject to fulfilment of prescribed conditions.
AAR held that the imported items (including metal front case, keys, tapes, brackets, vapor chamber, rubber components, and related inputs), specifically designed, processed and dimensioned for integration into mobile phone assemblies, are not "parts of general use" but are suitable solely/principally for use with apparatus of Heading 8517. Applying Section XVI Note 2(b) and relevant interpretative rules, AAR classified the goods under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. Consequently, the applicant is entitled to exemption under Sl. No. 6E of Notification No. 57/2017-Cus, subject to fulfilment of prescribed conditions.
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