Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Ultrasonic flow meters intended for liquid applications were examined for classification as flow meters under tariff item 90261010 versus instruments of heading 9032. The goods' essential character and primary function were held to be measurement of liquid flow rate, with communication protocols merely transmitting measured values to third-party systems. Although the meters provide key inputs used in downstream automatic regulation or control, they do not, as imported, perform automatic regulating/controlling functions or include valves, taps, or starting/stopping/operating mechanisms; hence, they are not excluded from heading 9026. The authority left open departmental scrutiny if imported with control components, which could then attract heading 9032. Classification under 90261010 was affirmed - AAR
Ultrasonic flow meters intended for liquid applications were examined for classification as flow meters under tariff item 90261010 versus instruments of heading 9032. The goods' essential character and primary function were held to be measurement of liquid flow rate, with communication protocols merely transmitting measured values to third-party systems. Although the meters provide key inputs used in downstream automatic regulation or control, they do not, as imported, perform automatic regulating/controlling functions or include valves, taps, or starting/stopping/operating mechanisms; hence, they are not excluded from heading 9026. The authority left open departmental scrutiny if imported with control components, which could then attract heading 9032. Classification under 90261010 was affirmed - AAR
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