Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
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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