PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Classification of imported multimedia speakers lacking additional functionalities (e.g., USB playback, FM radio) was determined by applying the binding departmental clarification in CBEC Circular No. 27/2013-Cus., which specifies that such speakers fall under CTH 8518. As the importer failed to produce evidence that the goods possessed any additional features warranting classification under CTH 85279100, the re-assessment under CTH 85182200 was held correct on the documentary record. Consequently, the re-classification orders were affirmed and the appeal was dismissed. - CESTAT
Classification of imported multimedia speakers lacking additional functionalities (e.g., USB playback, FM radio) was determined by applying the binding departmental clarification in CBEC Circular No. 27/2013-Cus., which specifies that such speakers fall under CTH 8518. As the importer failed to produce evidence that the goods possessed any additional features warranting classification under CTH 85279100, the re-assessment under CTH 85182200 was held correct on the documentary record. Consequently, the re-classification orders were affirmed and the appeal was dismissed. - CESTAT
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