Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
The dominant issue was classification of imported "MIKO-3" as "electronic toys" under CTH 95030030 versus an automatic data processing unit under CTH 84714190. Applying binding parity with an earlier decision on the same importer on an identical factual matrix, the Tribunal held that the Revenue's attempted reclassification could not be sustained. The Revenue also failed to discharge the burden of disproving the importer's declared classification or to adduce evidence establishing the product as "electronic toys" alone. Accordingly, classification under CTH 84714190 was upheld and the impugned orders were set aside, with the appeal allowed. - CESTAT
The dominant issue was classification of imported "MIKO-3" as "electronic toys" under CTH 95030030 versus an automatic data processing unit under CTH 84714190. Applying binding parity with an earlier decision on the same importer on an identical factual matrix, the Tribunal held that the Revenue's attempted reclassification could not be sustained. The Revenue also failed to discharge the burden of disproving the importer's declared classification or to adduce evidence establishing the product as "electronic toys" alone. Accordingly, classification under CTH 84714190 was upheld and the impugned orders were set aside, with the appeal allowed. - CESTAT
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