Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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