Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Classification of imported Manifold Absolute Pressure and Air Temperature sensors turned on whether they are precision measuring instruments or motor-vehicle parts. The tribunal applied Chapter/Heading explanatory notes and the essential character test, finding the devices precision measuring function decisive and the more specific heading applicable; it followed co-ordinate Bench precedents classifying similar sensors under the measuring-instruments heading and treated an Authority for Advance Rulings decision as persuasive. As a result the tribunal set aside the impugned adverse classification order and allowed the appeal with consequential benefits as per law.
Classification of imported Manifold Absolute Pressure and Air Temperature sensors turned on whether they are precision measuring instruments or motor-vehicle parts. The tribunal applied Chapter/Heading explanatory notes and the essential character test, finding the devices precision measuring function decisive and the more specific heading applicable; it followed co-ordinate Bench precedents classifying similar sensors under the measuring-instruments heading and treated an Authority for Advance Rulings decision as persuasive. As a result the tribunal set aside the impugned adverse classification order and allowed the appeal with consequential benefits as per law.
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