Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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