Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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Parts of a vacuum circuit breaker (VCB) were examined for classification under the Customs Tariff, specifically whether they fell under CTI 85389000 as parts suitable for use solely or principally with apparatus of headings 8535-8537, or under CTI 85359090. The authority found that a VCB functions by making or breaking electrical circuits through arc interruption in vacuum, enabling interruption of current flow in medium/high voltage applications. Since the items in question were parts of the VCB and suitable for use solely or principally with such switching/protective apparatus, they were held classifiable as parts under CTH 8538, specifically CTI 85389000. - AAR
Parts of a vacuum circuit breaker (VCB) were examined for classification under the Customs Tariff, specifically whether they fell under CTI 85389000 as parts suitable for use solely or principally with apparatus of headings 8535-8537, or under CTI 85359090. The authority found that a VCB functions by making or breaking electrical circuits through arc interruption in vacuum, enabling interruption of current flow in medium/high voltage applications. Since the items in question were parts of the VCB and suitable for use solely or principally with such switching/protective apparatus, they were held classifiable as parts under CTH 8538, specifically CTI 85389000. - AAR
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