Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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The Tribunal held that identical Electronic Power Steering ECU goods were governed by its earlier final order in the appellant's own case, and that binding coordinate-bench discipline required the same classification result because the earlier order had not been stayed despite challenge. It distinguished the later Chennai Bench view, noting that decision did not consider the appellant's prior case and turned on different facts. On that basis, EPS-ECU remained classifiable under CTI 8708 94 00 and not under CTI 9032 90 00. The impugned classification was upheld and the appeals were dismissed.
The Tribunal held that identical Electronic Power Steering ECU goods were governed by its earlier final order in the appellant's own case, and that binding coordinate-bench discipline required the same classification result because the earlier order had not been stayed despite challenge. It distinguished the later Chennai Bench view, noting that decision did not consider the appellant's prior case and turned on different facts. On that basis, EPS-ECU remained classifiable under CTI 8708 94 00 and not under CTI 9032 90 00. The impugned classification was upheld and the appeals were dismissed.
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