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...
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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