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...
The dominant issue was whether imported roller conveyors and sorter conveyors were classifiable as "parts" under Heading 8431 or as conveyors under Heading 8428. Heading 8431 was held inapplicable because it is confined to parts solely or principally suitable for machinery of Headings 8425-8430, whereas the goods are complete, independently operating mechanical units performing distinct functions of moving and sorting goods. Relying on WCO Explanatory Notes and the interpretative principle that independently functional machinery is classified under the heading describing the machine rather than parts provisions, the goods were held classifiable under CTI 84282019 ("Other conveyors"). - AAR
The dominant issue was whether imported roller conveyors and sorter conveyors were classifiable as "parts" under Heading 8431 or as conveyors under Heading 8428. Heading 8431 was held inapplicable because it is confined to parts solely or principally suitable for machinery of Headings 8425-8430, whereas the goods are complete, independently operating mechanical units performing distinct functions of moving and sorting goods. Relying on WCO Explanatory Notes and the interpretative principle that independently functional machinery is classified under the heading describing the machine rather than parts provisions, the goods were held classifiable under CTI 84282019 ("Other conveyors"). - AAR
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