Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Page of 4821
Press 'Enter' after typing page number.
6601 to 6620 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Authority treated the Fan Drive Assembly as a fluid coupling because it transmits torque through viscous fluid and matches Heading 8483.60.20, so the specific Chapter 84 heading prevailed over the general motor vehicle parts entry in Heading 8708. It also applied the tariff notes excluding Heading 8483 goods from Chapter 87 where they are integral engine parts. On GST, the product was covered by the notified entry for clutches and shaft couplings under Heading 8483 and attracted 18% tax. Separately procured parts and components, for which no specific sub-entry exists, were placed in the residual heading 8483.60.90.
The Authority treated the Fan Drive Assembly as a fluid coupling because it transmits torque through viscous fluid and matches Heading 8483.60.20, so the specific Chapter 84 heading prevailed over the general motor vehicle parts entry in Heading 8708. It also applied the tariff notes excluding Heading 8483 goods from Chapter 87 where they are integral engine parts. On GST, the product was covered by the notified entry for clutches and shaft couplings under Heading 8483 and attracted 18% tax. Separately procured parts and components, for which no specific sub-entry exists, were placed in the residual heading 8483.60.90.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
