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...
Anti-dumping duty under N/N. 15/2023-Customs (ADD) was held inapplicable to imported laser sources because the goods, as presented at import, were only parts/components lacking independent functionality and not capable of cutting, marking, or welding without integration with multiple subsystems. Applying Customs Tariff Act principles and GIR Rule 2(a), an incomplete article can be treated as a complete machine only if it has the essential character of the finished product, which a standalone laser source does not. Consequently, levy of anti-dumping duty was denied for such laser sources, while leaving it open to examine whether imports form part of an SKD/CKD assembly of a complete machine. - AAR
Anti-dumping duty under N/N. 15/2023-Customs (ADD) was held inapplicable to imported laser sources because the goods, as presented at import, were only parts/components lacking independent functionality and not capable of cutting, marking, or welding without integration with multiple subsystems. Applying Customs Tariff Act principles and GIR Rule 2(a), an incomplete article can be treated as a complete machine only if it has the essential character of the finished product, which a standalone laser source does not. Consequently, levy of anti-dumping duty was denied for such laser sources, while leaving it open to examine whether imports form part of an SKD/CKD assembly of a complete machine. - AAR
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