Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Classification focused on whether optical sheet components are optical elements and whether they are 'mounted' or merely embedded, determining tariff placement. Prisms are optical elements that refract/reflect light but do not polarise; the DBEF layer is a polarising sheet. The Optical Sheet Complex and Optical Sheet High Color are designed solely for use in LED televisions and cannot be used independently; accordingly, under the principal use rule for parts they are classifiable with the television set (heading 8529). Quantum dots embedded in polymer are not 'mounted' and therefore not classifiable as mounted optical elements.
Classification focused on whether optical sheet components are optical elements and whether they are 'mounted' or merely embedded, determining tariff placement. Prisms are optical elements that refract/reflect light but do not polarise; the DBEF layer is a polarising sheet. The Optical Sheet Complex and Optical Sheet High Color are designed solely for use in LED televisions and cannot be used independently; accordingly, under the principal use rule for parts they are classifiable with the television set (heading 8529). Quantum dots embedded in polymer are not 'mounted' and therefore not classifiable as mounted optical elements.
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