PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Whether imported arm-and-blade assemblies are complete windscreen wipers or parts: HSN Explanatory Notes define windscreen wipers as motor-driven; absent the motor and drive mechanism the assemblies lack the essential functional character of a complete wiper, so they are classifiable as parts - outcome: classified under CTH 85129000, not CTH 85124000. Application of Rule 2(a) of GIR: Rule 2(a) applies only where the incomplete article substantially represents the complete article; here the absence of the motor (the system's heart) defeats independent functionality, so Rule 2(a) is inapplicable - outcome: cannot treat as complete. Penal liability under s.112(a): mere misclassification without mens rea does not attract penalty; with prior setting aside of confiscation under s.111(m), the penalty is unsustainable and is set aside. - CESTAT
Whether imported arm-and-blade assemblies are complete windscreen wipers or parts: HSN Explanatory Notes define windscreen wipers as motor-driven; absent the motor and drive mechanism the assemblies lack the essential functional character of a complete wiper, so they are classifiable as parts - outcome: classified under CTH 85129000, not CTH 85124000. Application of Rule 2(a) of GIR: Rule 2(a) applies only where the incomplete article substantially represents the complete article; here the absence of the motor (the system's heart) defeats independent functionality, so Rule 2(a) is inapplicable - outcome: cannot treat as complete. Penal liability under s.112(a): mere misclassification without mens rea does not attract penalty; with prior setting aside of confiscation under s.111(m), the penalty is unsustainable and is set aside. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
