Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Rule 2(a) of the General Rules applies only where incomplete or unfinished goods have the essential character of the complete article. The department relied on a Chartered Engineer's report to treat imported mobile phone parts as complete phones, but that report stated the goods were received in disassembled or unassembled condition and still required battery, camera, software and further testing before they could function as complete mobile phones. The later clarification did not conclusively establish communication functionality without approved laboratory testing. The Tribunal held that the department failed to discharge the burden of proving reclassification, so the tariff shift to CTI 8517 14 00/8517 12 19 was unsustainable and the duty, interest, penalty and confiscation were set aside.
Rule 2(a) of the General Rules applies only where incomplete or unfinished goods have the essential character of the complete article. The department relied on a Chartered Engineer's report to treat imported mobile phone parts as complete phones, but that report stated the goods were received in disassembled or unassembled condition and still required battery, camera, software and further testing before they could function as complete mobile phones. The later clarification did not conclusively establish communication functionality without approved laboratory testing. The Tribunal held that the department failed to discharge the burden of proving reclassification, so the tariff shift to CTI 8517 14 00/8517 12 19 was unsustainable and the duty, interest, penalty and confiscation were set aside.
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