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 heatsinks intended for exclusive use with PCBAs of data-center switches and uplink cards are classifiable as "parts" of telecommunication apparatus under CTH 8517, specifically CTI 8517 7990, and not as generic articles of base metal under headings 7326/7616. The authority found the heatsinks to be tailor-made, integral components with no independent utility, suitable for use solely or principally with equipment classified under heading 8517. Applying Section Note 2(b) of Section XVI, AAR concluded that such customized heatsinks form essential parts of the finished telecommunication apparatus and must follow the classification of the principal equipment.
AAR held that heatsinks intended for exclusive use with PCBAs of data-center switches and uplink cards are classifiable as "parts" of telecommunication apparatus under CTH 8517, specifically CTI 8517 7990, and not as generic articles of base metal under headings 7326/7616. The authority found the heatsinks to be tailor-made, integral components with no independent utility, suitable for use solely or principally with equipment classified under heading 8517. Applying Section Note 2(b) of Section XVI, AAR concluded that such customized heatsinks form essential parts of the finished telecommunication apparatus and must follow the classification of the principal equipment.
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