Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Thermal printers specially designed for medical diagnosis are classifiable as instruments used in medical sciences under Chapter 90, not under the broader printer heading, because classification depends on specific adaptation and diagnostic image quality parameters such as spatial and contrast resolution; ordinary thermal printers for labels or tickets do not meet this test. The Chapter 90 exclusion in the tariff notes places such medical printers outside the scope of the general printer heading, and the departmental reclassification, duty demand, and associated penalties were set aside.
Thermal printers specially designed for medical diagnosis are classifiable as instruments used in medical sciences under Chapter 90, not under the broader printer heading, because classification depends on specific adaptation and diagnostic image quality parameters such as spatial and contrast resolution; ordinary thermal printers for labels or tickets do not meet this test. The Chapter 90 exclusion in the tariff notes places such medical printers outside the scope of the general printer heading, and the departmental reclassification, duty demand, and associated penalties were set aside.
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