https://www.taxtmi.com/circulars?id=65329 Assessments of parts under Section XVII must be fact specific and holistic: officers should consider Section and Chapter Notes, HSN explanatory notes and relevant precedents rather than mechanically applying a single test; the Department has filed a review petition and sought senior counsel opinion, and difficulties in implementation should be reported to the Board. en-us Wed, 05 Jan 2022 00:00:00 +0530 Thu, 06 Jan 2022 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65329 Assessments of parts under Section XVII must be fact specific and holistic: officers should consider Section and Chapter Notes, HSN explanatory notes and relevant precedents rather than mechanically applying a single test; the Department has filed a review petition and sought senior counsel opinion, and difficulties in implementation should be reported to the Board. Circulars Customs Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65329