CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
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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