Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
Embedded Wi-Fi, cellular communication and navigation/positioning modules that cannot operate independently are treated as parts rather than complete communication apparatus. Where designed solely or principally for use with data-transmission or reception apparatus, Section Note 2(b) to Section XVI supports classification under Tariff Item 8517 79 90. The specific classification for communication-apparatus parts prevails over the general classification for electronic integrated circuits; modules that are neither aerials nor populated printed circuit boards fall within the residual parts entry. Modules not forming parts of cellular mobile phones or wrist-wearable devices, or inputs for making those excluded parts, qualify for nil basic customs duty subject to prescribed conditions, procedures and import verification.
Embedded Wi-Fi, cellular communication and navigation/positioning modules that cannot operate independently are treated as parts rather than complete communication apparatus. Where designed solely or principally for use with data-transmission or reception apparatus, Section Note 2(b) to Section XVI supports classification under Tariff Item 8517 79 90. The specific classification for communication-apparatus parts prevails over the general classification for electronic integrated circuits; modules that are neither aerials nor populated printed circuit boards fall within the residual parts entry. Modules not forming parts of cellular mobile phones or wrist-wearable devices, or inputs for making those excluded parts, qualify for nil basic customs duty subject to prescribed conditions, procedures and import verification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
