Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
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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.
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