Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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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