Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
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...
Video conferencing solutions and webcams were classified as apparatus for transmission or reception of voice, images or other data rather than parts of Automatic Data Processing (ADP) machines because they incorporate built in computing, support codecs and UVC, and some models run conferencing software in appliance mode without a host ADP. Applying the General Rules of Interpretation and Chapter notes excluding transmission/reception apparatus from ADP headings, the Authority concluded these goods do not fall within ADP machine parts and are classifiable under the residual tariff entry 8517 62 90.
Video conferencing solutions and webcams were classified as apparatus for transmission or reception of voice, images or other data rather than parts of Automatic Data Processing (ADP) machines because they incorporate built in computing, support codecs and UVC, and some models run conferencing software in appliance mode without a host ADP. Applying the General Rules of Interpretation and Chapter notes excluding transmission/reception apparatus from ADP headings, the Authority concluded these goods do not fall within ADP machine parts and are classifiable under the residual tariff entry 8517 62 90.
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