Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
All four imported products were classified as relays under CTI 8536 49 00 because their principal function was to control, protect and supervise electrical systems, and the added digital or monitoring features were only ancillary under the principal function test and trade parlance. Exemption under Notification No. 12/2012 was available to the three products with a contact rating of 5 amperes, as no contrary evidence showed them to exceed the 7-ampere limit; MICOM was excluded because its contact rating above 7 amperes was not disputed. Penalties under sections 114A, 114AA, 112 and 114AA were set aside since the demand failed for the three products and the duty and interest relating to MICOM had been paid before the show cause notice.
All four imported products were classified as relays under CTI 8536 49 00 because their principal function was to control, protect and supervise electrical systems, and the added digital or monitoring features were only ancillary under the principal function test and trade parlance. Exemption under Notification No. 12/2012 was available to the three products with a contact rating of 5 amperes, as no contrary evidence showed them to exceed the 7-ampere limit; MICOM was excluded because its contact rating above 7 amperes was not disputed. Penalties under sections 114A, 114AA, 112 and 114AA were set aside since the demand failed for the three products and the duty and interest relating to MICOM had been paid before the show cause notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
