Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
Classification of imported Side Key FPCB was determined by GRI 1 and the relevant Section Notes, not by heading titles alone. Because the product was designed solely for use in smartphones and had no independent use, it was treated as an other part of smartphones under Section Note 2(b) to Section XVI rather than as a bare printed circuit board. As the article was a populated functional sub-assembly containing electrical, non-electrical, surface-mounted and mechanical components, it fell outside heading 8534, which covers printed circuits but excludes circuits combined with other elements. It was therefore classified under CTH 8517 79 10 as a populated, loaded or stuffed printed circuit board.
Classification of imported Side Key FPCB was determined by GRI 1 and the relevant Section Notes, not by heading titles alone. Because the product was designed solely for use in smartphones and had no independent use, it was treated as an other part of smartphones under Section Note 2(b) to Section XVI rather than as a bare printed circuit board. As the article was a populated functional sub-assembly containing electrical, non-electrical, surface-mounted and mechanical components, it fell outside heading 8534, which covers printed circuits but excludes circuits combined with other elements. It was therefore classified under CTH 8517 79 10 as a populated, loaded or stuffed printed circuit board.
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