Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Vehicle Control Unit/Powertrain Control Unit for electric vehicles was examined for tariff classification among CTH 8537, 8543, 9032, and 8708/8714. Heading 8543 was rejected because the unit is not a standalone apparatus with an individual function and, under HSN Explanatory Notes, parts of machinery are excluded and classifiable as parts; hence it could not be treated as an independent electrical apparatus. Heading 9032 was also rejected because the unit neither measures parameters nor independently regulates/controls within the meaning of automatic regulating instruments under HSN criteria, but only processes sensor inputs and sends signals as part of the drivetrain; accordingly, it was held classifiable as vehicle parts under CTH 8708 (three-/four-wheelers) or CTH 8714 (two-wheelers). - AAR
Vehicle Control Unit/Powertrain Control Unit for electric vehicles was examined for tariff classification among CTH 8537, 8543, 9032, and 8708/8714. Heading 8543 was rejected because the unit is not a standalone apparatus with an individual function and, under HSN Explanatory Notes, parts of machinery are excluded and classifiable as parts; hence it could not be treated as an independent electrical apparatus. Heading 9032 was also rejected because the unit neither measures parameters nor independently regulates/controls within the meaning of automatic regulating instruments under HSN criteria, but only processes sensor inputs and sends signals as part of the drivetrain; accordingly, it was held classifiable as vehicle parts under CTH 8708 (three-/four-wheelers) or CTH 8714 (two-wheelers). - AAR
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