Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Polypropylene packing boxes were treated as plastic packing articles under Chapter 39 because the material used was polypropylene and the manufacturing process produced moulded plastic goods. On that basis, the boxes were classified under heading 3923 and, as they did not fit any more specific sub-heading for boxes, cases or crates, were placed in tariff item 39231090. The associated plastic stoppers, lids, caps and covers were separately classified under the specific sub-heading for plastic closures in heading 3923 and, absent a more specific entry, under tariff item 39235090.
Polypropylene packing boxes were treated as plastic packing articles under Chapter 39 because the material used was polypropylene and the manufacturing process produced moulded plastic goods. On that basis, the boxes were classified under heading 3923 and, as they did not fit any more specific sub-heading for boxes, cases or crates, were placed in tariff item 39231090. The associated plastic stoppers, lids, caps and covers were separately classified under the specific sub-heading for plastic closures in heading 3923 and, absent a more specific entry, under tariff item 39235090.
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