Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
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.
TaxTMI 
TaxTMI 
of 4912 
