Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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Imported inductors intended for use in manufacturing telecommunication equipment were held to have a specific tariff heading under Ch. 85; applying GRI 1 and Note 2(a) to Section XVI, they were classified as "other inductors" under CTI 85045090 (not choke coils), rendering classification as parts under any alternative heading unnecessary. The nil BCD exemption under Sl. No. 5 of N/N. 25/2005-Cus was denied because the entry covers "other inductors for power supply" of ADPM/telecommunication apparatus, whereas the goods were for PCBA within telecommunication devices, not for power supply units; applying strict interpretation of exemptions, benefit was refused and merit duty held payable. - AAR
Imported inductors intended for use in manufacturing telecommunication equipment were held to have a specific tariff heading under Ch. 85; applying GRI 1 and Note 2(a) to Section XVI, they were classified as "other inductors" under CTI 85045090 (not choke coils), rendering classification as parts under any alternative heading unnecessary. The nil BCD exemption under Sl. No. 5 of N/N. 25/2005-Cus was denied because the entry covers "other inductors for power supply" of ADPM/telecommunication apparatus, whereas the goods were for PCBA within telecommunication devices, not for power supply units; applying strict interpretation of exemptions, benefit was refused and merit duty held payable. - AAR
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