Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Page of 4913
Press 'Enter' after typing page number.
881 to 900 of 98250 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Medical-device parts and accessories suitable solely or principally for use with a Cell Separator are classifiable with that device under Chapter 90. The residual tariff entry for parts and accessories applies only where the goods are not otherwise specified or included within that Chapter. AMICUS Platelet Kits and similar Cell Separator accessories therefore fall under CTH 9018 rather than the residual CTH 9033 classification. This classification attracts IGST at the rate prescribed for medical devices and related goods under the relevant Schedule entry.
Medical-device parts and accessories suitable solely or principally for use with a Cell Separator are classifiable with that device under Chapter 90. The residual tariff entry for parts and accessories applies only where the goods are not otherwise specified or included within that Chapter. AMICUS Platelet Kits and similar Cell Separator accessories therefore fall under CTH 9018 rather than the residual CTH 9033 classification. This classification attracts IGST at the rate prescribed for medical devices and related goods under the relevant Schedule entry.
Note: It is a system-generated summary and is for quick reference only.