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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Exemption under Notification No. 50/2017-Cus was denied because the goods were found suitable for use in motor vehicles, and the exclusion clause was read strictly without adding a requirement that the goods be directly fitted into the vehicle. The Tribunal accepted that motors and sensors used solely in manufacture of automotive systems could fall within the exclusion, so the concessional customs duty benefit was unavailable. Classification of pressure transducers/sensors under CTH 90318000 was sustained because the importer had consistently declared that heading and no dispute on classification was raised in the show cause notice for the relevant period. Interest and penalty on the IGST component were set aside as the amended levy applied prospectively from 16.08.2024.
Exemption under Notification No. 50/2017-Cus was denied because the goods were found suitable for use in motor vehicles, and the exclusion clause was read strictly without adding a requirement that the goods be directly fitted into the vehicle. The Tribunal accepted that motors and sensors used solely in manufacture of automotive systems could fall within the exclusion, so the concessional customs duty benefit was unavailable. Classification of pressure transducers/sensors under CTH 90318000 was sustained because the importer had consistently declared that heading and no dispute on classification was raised in the show cause notice for the relevant period. Interest and penalty on the IGST component were set aside as the amended levy applied prospectively from 16.08.2024.
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