Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
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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