Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
Eight imported products intended for lithium-ion cell manufacture were classified under the Customs Tariff based on their essential character and HSN explanatory notes: hot-melt adhesive under 3506 91 90 (not 3506 10 00, as not retail-packed); electrolyte mixture under residuary 3824 99 00; graphite powder under 3801 10 00; lithium cobalt oxide under 2825 90 90; carbon black under 2803 00 10; NMP under 2933 79 10; ethylene carbonate under 2920 90 00; and boehmite under 2818 30 00. As all items were inputs/raw materials directly used in lithium-ion cell production, concessional BCD benefit was held available under Sr. No. 523A of Notification 50/2017-Cus and Sr. No. 314 of Notification 45/2025-Cus, subject to IGCR Rules, 2022 and end-use verification, with benefit ceasing after 31.03.2026. - AAR
Eight imported products intended for lithium-ion cell manufacture were classified under the Customs Tariff based on their essential character and HSN explanatory notes: hot-melt adhesive under 3506 91 90 (not 3506 10 00, as not retail-packed); electrolyte mixture under residuary 3824 99 00; graphite powder under 3801 10 00; lithium cobalt oxide under 2825 90 90; carbon black under 2803 00 10; NMP under 2933 79 10; ethylene carbonate under 2920 90 00; and boehmite under 2818 30 00. As all items were inputs/raw materials directly used in lithium-ion cell production, concessional BCD benefit was held available under Sr. No. 523A of Notification 50/2017-Cus and Sr. No. 314 of Notification 45/2025-Cus, subject to IGCR Rules, 2022 and end-use verification, with benefit ceasing after 31.03.2026. - AAR
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