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🔎 Highlights - Adv. Search ❯
    August 7, 2025 Case Laws GST
    Writ Petition Dismissed Against Notice for Fraudulent Input Tax Credit; Appeal Must Follow Appellate Process
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    Classification of imported goods - Ext. Hard disc drives/Hard...

    Imported External Hard Disk Drives Exemption Upheld Due to Ambiguity in Notification Terms.

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    CustomsJuly 15, 2023Case LawsAT

    Classification of imported goods - Ext. Hard disc drives/Hard Disc Drives - The terms hard disk drive used in the notification has not been amplified either by adding “external” or “internal”. On this simple premise alone, exemption to the said item cannot be denied. - AT

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