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...
The dominant issue was tariff classification of components/materials used in an ultrasonic parking sensor under the Customs Tariff Act, 1975 applying GIR 1, Section XVI Notes 1(a), 2(a) and 2(b), and WCO Explanatory Notes. A rubber de-coupling ring, being a sealing/fitting rubber ring, was preferred to a residual entry and classified under CTI 40169320. Sensor-specific parts satisfying the "sole or principal use" test were treated as parts of Heading 8512 and classified under CTI 85129000 (front cover, aluminium membrane, terminal pin, PCBA, shield cover, sensor housing). A mounted piezoelectric crystal was classified under CTI 85416000. A butyl rubber plug, lacking electrical conducting elements, was classified as vulcanised rubber article under CTI 40169990. Polyurethane resin and PMDI-based hardener in primary form were classified under CTI 39095000 and CTI 39093100, respectively.
The dominant issue was tariff classification of components/materials used in an ultrasonic parking sensor under the Customs Tariff Act, 1975 applying GIR 1, Section XVI Notes 1(a), 2(a) and 2(b), and WCO Explanatory Notes. A rubber de-coupling ring, being a sealing/fitting rubber ring, was preferred to a residual entry and classified under CTI 40169320. Sensor-specific parts satisfying the "sole or principal use" test were treated as parts of Heading 8512 and classified under CTI 85129000 (front cover, aluminium membrane, terminal pin, PCBA, shield cover, sensor housing). A mounted piezoelectric crystal was classified under CTI 85416000. A butyl rubber plug, lacking electrical conducting elements, was classified as vulcanised rubber article under CTI 40169990. Polyurethane resin and PMDI-based hardener in primary form were classified under CTI 39095000 and CTI 39093100, respectively.
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