Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
