Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Composite car radio-DVD receivers combining radio reception and video reproduction are composite machines governed by the principal-function test under Note 3 to Section XVI. Revenue must establish a proposed tariff reclassification through cogent technical or trade evidence; promotional descriptions alone cannot prove that video reproduction is the principal function. Where no principal function can be determined, General Interpretative Rule 3(c) places the goods under the heading occurring last in numerical order among those equally meriting consideration. As video reproduction was not established as the principal function, classification under CTI 8527 29 00 prevailed and the linked customs-notification benefit followed.
Composite car radio-DVD receivers combining radio reception and video reproduction are composite machines governed by the principal-function test under Note 3 to Section XVI. Revenue must establish a proposed tariff reclassification through cogent technical or trade evidence; promotional descriptions alone cannot prove that video reproduction is the principal function. Where no principal function can be determined, General Interpretative Rule 3(c) places the goods under the heading occurring last in numerical order among those equally meriting consideration. As video reproduction was not established as the principal function, classification under CTI 8527 29 00 prevailed and the linked customs-notification benefit followed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
