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 ...
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CESTAT addressed classification and valuation of imported controllers, applying the principal use rule, Notes to Section XVII and explanatory notes to conclude the controllers constitute electrical machinery classifiable under Chapter 85 rather than motor vehicle parts under Chapter 87; consequence: classification under Chapter 85 was upheld and the declared transaction value and assessable value treatment accepted. Note 2(f) to Section XVII excluding electrical machinery from Chapter 87 was determinative. The Tribunal followed earlier final orders in the appellants cases as precedent, resulting in dismissal of the revenue appeals.
CESTAT addressed classification and valuation of imported controllers, applying the principal use rule, Notes to Section XVII and explanatory notes to conclude the controllers constitute electrical machinery classifiable under Chapter 85 rather than motor vehicle parts under Chapter 87; consequence: classification under Chapter 85 was upheld and the declared transaction value and assessable value treatment accepted. Note 2(f) to Section XVII excluding electrical machinery from Chapter 87 was determinative. The Tribunal followed earlier final orders in the appellants cases as precedent, resulting in dismissal of the revenue appeals.
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