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...
Clutch Master Cylinder and Concentric Slave Cylinder were examined for classification as linear-acting cylinders under CTH 8412 or as motor vehicle parts under CTH 8708. Applying the functional utility and predominant use test, and recognizing that end-use is a relevant aid in tariff classification, the goods were held to be specifically used as clutch components of motor vehicles, warranting classification as parts of clutches under CTI 87089300. The request to treat the ruling as confidential was rejected because no technical, proprietary, or commercially sensitive information was disclosed and the product details were already available in the public domain. - AAR
Clutch Master Cylinder and Concentric Slave Cylinder were examined for classification as linear-acting cylinders under CTH 8412 or as motor vehicle parts under CTH 8708. Applying the functional utility and predominant use test, and recognizing that end-use is a relevant aid in tariff classification, the goods were held to be specifically used as clutch components of motor vehicles, warranting classification as parts of clutches under CTI 87089300. The request to treat the ruling as confidential was rejected because no technical, proprietary, or commercially sensitive information was disclosed and the product details were already available in the public domain. - AAR
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