International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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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
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