PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Parts of aircraft and helicopters manufactured to customer designs do not qualify as parts of general use and are not excluded by the Notes to Section XVII. Because they are bespoke components and are neither propellers, rotors, nor under carriages, they cannot be classified under the specific headings for those items and therefore fall within the residual tariff item for other parts of aeroplanes, helicopters or unmanned aircraft. The ruling applies precedent treating bespoke aluminium fittings and similar components as parts of aircraft and concludes classification under tariff item 88073000.
Parts of aircraft and helicopters manufactured to customer designs do not qualify as parts of general use and are not excluded by the Notes to Section XVII. Because they are bespoke components and are neither propellers, rotors, nor under carriages, they cannot be classified under the specific headings for those items and therefore fall within the residual tariff item for other parts of aeroplanes, helicopters or unmanned aircraft. The ruling applies precedent treating bespoke aluminium fittings and similar components as parts of aircraft and concludes classification under tariff item 88073000.
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