Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
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 
