Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
AAR held that the imported "PVT 360A Performance Vector Tester," configured with LTE/5G NR (up to Rel-17), FR1 cellular band coverage, base-station/small-cell transmitter measurements (including EVM, frequency error, output power), MIMO capabilities and production-test integrations, is "specially designed for telecommunications." Applying the specific over residuary rule, and relying on the HSN Explanatory Notes, AAR rejected the department's contention that it is a general-purpose tester classifiable under CTI 9030 89 90. Prior self-assessment under the residuary entry was held non-binding. The instrument was consequently classified under CTI 9030 40 00 of the Customs Tariff Act, 1975.
AAR held that the imported "PVT 360A Performance Vector Tester," configured with LTE/5G NR (up to Rel-17), FR1 cellular band coverage, base-station/small-cell transmitter measurements (including EVM, frequency error, output power), MIMO capabilities and production-test integrations, is "specially designed for telecommunications." Applying the specific over residuary rule, and relying on the HSN Explanatory Notes, AAR rejected the department's contention that it is a general-purpose tester classifiable under CTI 9030 89 90. Prior self-assessment under the residuary entry was held non-binding. The instrument was consequently classified under CTI 9030 40 00 of the Customs Tariff Act, 1975.
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