Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Imported zircon sand was treated as zirconium ore concentrate, not ore, because the classification turned on Chapter Notes, HSN Explanatory Notes and the treatment applied to the mined material, not merely metal content. The exemption under Notification No. 4/2006-CE was therefore unavailable, and the differential duty with interest was upheld under strict construction of exemption notifications. The challenge based on denial of cross-examination of the chemical examiner failed because no prejudice was shown and the report was not the sole basis of decision. Penalty was set aside, as the dispute was interpretational and did not warrant penal action.
Imported zircon sand was treated as zirconium ore concentrate, not ore, because the classification turned on Chapter Notes, HSN Explanatory Notes and the treatment applied to the mined material, not merely metal content. The exemption under Notification No. 4/2006-CE was therefore unavailable, and the differential duty with interest was upheld under strict construction of exemption notifications. The challenge based on denial of cross-examination of the chemical examiner failed because no prejudice was shown and the report was not the sole basis of decision. Penalty was set aside, as the dispute was interpretational and did not warrant penal action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
