Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Climatic test chambers were assessed for classification under the Customs Tariff. As the equipment artificially creates and controls environmental conditions (temperature, humidity, light, vibration, pressure) to observe and quantify changes in physical behaviour and performance without altering chemical composition, it was held to be an apparatus for physical analysis. Applying GIR 1 and the HSN Explanatory Notes, Heading 9027 covering instruments and apparatus for physical or chemical analysis was found applicable; in the absence of a specific sub-heading, the residual entry was attracted. Accordingly, the goods were classified under CTI 90278990. - AAR
Climatic test chambers were assessed for classification under the Customs Tariff. As the equipment artificially creates and controls environmental conditions (temperature, humidity, light, vibration, pressure) to observe and quantify changes in physical behaviour and performance without altering chemical composition, it was held to be an apparatus for physical analysis. Applying GIR 1 and the HSN Explanatory Notes, Heading 9027 covering instruments and apparatus for physical or chemical analysis was found applicable; in the absence of a specific sub-heading, the residual entry was attracted. Accordingly, the goods were classified under CTI 90278990. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
