Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
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...
An advance ruling may be sought for ongoing import activity if it operates prospectively and does not disturb concluded imports, so the application was maintainable. Electric Vehicle Communication Controllers were classified under CTI 8517 62 90 because they function as apparatus for reception, conversion and transmission of data in a wired network, and the more specific Chapter 85 entry prevailed over Heading 8708. Preferential duty under Notifications 151/2009-Customs and 152/2009-Customs was denied because strict compliance with the Rules of Origin was required, and a mismatch between the tariff classification in the Proof of Origin and the Bill of Entry prevented verification of the origin criteria.
An advance ruling may be sought for ongoing import activity if it operates prospectively and does not disturb concluded imports, so the application was maintainable. Electric Vehicle Communication Controllers were classified under CTI 8517 62 90 because they function as apparatus for reception, conversion and transmission of data in a wired network, and the more specific Chapter 85 entry prevailed over Heading 8708. Preferential duty under Notifications 151/2009-Customs and 152/2009-Customs was denied because strict compliance with the Rules of Origin was required, and a mismatch between the tariff classification in the Proof of Origin and the Bill of Entry prevented verification of the origin criteria.
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