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...
Handheld mobile barcode scanners with ancillary telephony/Wi-Fi functions were assessed for classification under CTH 84716050 versus CTH 85171300. Applying the principal function rule under Chapter Note 8 to Chapter 84, the Board circular on devices where calling is only supplementary, and the trade parlance test, the tribunal found the goods were predominantly used as barcode scanners for logistics and inventory management. Product design (larger size with handle) and contemporaneous documents (brochures, invoices, packing lists) described them as handheld scanners, and the department produced no evidence that mobile calling was the primary function. Classification as mobile phones was set aside and classification under CTH 84716050 was accepted; appeals were allowed. - CESTAT
Handheld mobile barcode scanners with ancillary telephony/Wi-Fi functions were assessed for classification under CTH 84716050 versus CTH 85171300. Applying the principal function rule under Chapter Note 8 to Chapter 84, the Board circular on devices where calling is only supplementary, and the trade parlance test, the tribunal found the goods were predominantly used as barcode scanners for logistics and inventory management. Product design (larger size with handle) and contemporaneous documents (brochures, invoices, packing lists) described them as handheld scanners, and the department produced no evidence that mobile calling was the primary function. Classification as mobile phones was set aside and classification under CTH 84716050 was accepted; appeals were allowed. - CESTAT
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