Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed.
The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed.
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