Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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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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