Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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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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