Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Activity trackers/fitness bands were held classifiable under CTI 8517 6290 because their principal function extended beyond pedometer-like step counting and included tracking and communication-linked fitness outputs through a paired application; the residual tariff entry was therefore applied and the classification under CTI 9029 1090 was rejected. The extended period of limitation was not available because the classification issue was already within departmental knowledge, the goods had been examined under customs control, and no suppression, wilful misstatement, collusion or fraud was shown. Only differential duty with applicable interest for the normal period was sustained. Alleged DGFT labelling non-compliance did not justify confiscation, redemption fine or penalty.
Activity trackers/fitness bands were held classifiable under CTI 8517 6290 because their principal function extended beyond pedometer-like step counting and included tracking and communication-linked fitness outputs through a paired application; the residual tariff entry was therefore applied and the classification under CTI 9029 1090 was rejected. The extended period of limitation was not available because the classification issue was already within departmental knowledge, the goods had been examined under customs control, and no suppression, wilful misstatement, collusion or fraud was shown. Only differential duty with applicable interest for the normal period was sustained. Alleged DGFT labelling non-compliance did not justify confiscation, redemption fine or penalty.
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