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Archive: 29 January 2025

Posts in 29 January 2025

Fraudulent and malicious initiation of CIRP can be recalled: NCLAT Delhi

January 29, 2025 96 Views 0 comment Print

NCLAT Delhi held that in case there is fraudulent and malicious initiation of Corporate Insolvency Resolution Proceedings [CIRP], adjudicating authority has jurisdiction under the IBC to recall CIRP admission order.

Classification of Back Glass Subassembly Under Customs Tariff

January 29, 2025 57 Views 0 comment Print

Detailed analysis of the classification of Back Glass Subassembly for mobile phones under CTH 8517 by CAAR Delhi, focusing on its structural and functional components.

Mobile Phone Housing Modules falls Under CTH 8517: CAAR Delhi

January 29, 2025 39 Views 0 comment Print

Analysis of the Customs Authority ruling on mobile phone housing modules, their classification under CTH 8517, and implications for import/export duties.

Cover Glass Module merits classification under CTH 8517 79 90: CAAR Delhi

January 29, 2025 72 Views 0 comment Print

Learn how CAAR Delhi classified Cover Glass Modules for mobile phones under CTH 8517, including functional details and tariff classification principles.

Apple’s Receiver Upper Antenna Subassembly falls under CTH 85177990: CAAR Delhi

January 29, 2025 51 Views 0 comment Print

Customs Authority rules on Apple’s Receiver Upper Antenna Subassembly classification under CTH 8517. Learn about tariff implications and legal interpretations.

Classification of Short Block Sub-Assembly: CAAR Ruling

January 29, 2025 24 Views 0 comment Print

CAAR Mumbai rules on the classification of Short Block Sub-Assembly under Tariff Item 84149011, clarifying its status as a part, not a complete scroll compressor.

Bombay HC Rejects Petition filed to Bypass GST Pre-Deposit requirement

January 29, 2025 402 Views 0 comment Print

Bombay HC rules against bypassing GST pre-deposit requirement, emphasizing alternate remedies under the CGST Act, dismissing Atharvan Minerals’ petition.

Apple Vision Pro along with accessories as a single unit falls under CTH 8471

January 29, 2025 126 Views 0 comment Print

The Customs Authority of Advance Ruling classifies Apple Vision Pro as a portable automatic data-processing machine under CTH 84713090. Read the full analysis.

Classification of Apple Vision Pro Accessories: CAAR Ruling

January 29, 2025 63 Views 0 comment Print

The Customs Authority ruled Apple Vision Pro accessories fall under CTH 8473, rejecting classification under CTH 8529 or by material composition.

Transfer pricing disallowance as assessee failed to prove any benefit not justifiable: ITAT Bangalore

January 29, 2025 210 Views 0 comment Print

ITAT Bangalore held that merely because the assessee has failed to prove any benefit from services received the disallowance of transfer pricing cannot be made. Accordingly, one more opportunity granted to assessee to prove the case.

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