Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
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...
Insulated Gate Bipolar Transistors (IGBTs) were held classifiable as "transistors" under Customs Tariff Heading 8541, since they are three-terminal semiconductor devices (gate, collector, emitter) that control current flow for switching/amplification, matching the functional and structural definition in the Explanatory Notes. The Explanatory Notes also expressly identify IGBTs as an example of transistors, confirming their inclusion within heading 8541. Consequently, the goods were ruled classifiable under CTI 85412900 (transistors, other than photosensitive transistors-other), and not under any alternative classification. - AAR
Insulated Gate Bipolar Transistors (IGBTs) were held classifiable as "transistors" under Customs Tariff Heading 8541, since they are three-terminal semiconductor devices (gate, collector, emitter) that control current flow for switching/amplification, matching the functional and structural definition in the Explanatory Notes. The Explanatory Notes also expressly identify IGBTs as an example of transistors, confirming their inclusion within heading 8541. Consequently, the goods were ruled classifiable under CTI 85412900 (transistors, other than photosensitive transistors-other), and not under any alternative classification. - AAR
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