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...
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Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Kitchen and household storage accessories such as baskets, racks, holders, drawer systems and similar articles were held classifiable under Chapters 73 and 83, not as parts of furniture under Heading 9403. Applying the common parlance test, ejusdem generis, and General Rules for Interpretation 1 and 3(a), the Tribunal found the goods had distinct identities and functions as kitchen or household articles and fittings. It held that specific headings for kitchen articles and base metal mountings or fittings prevail over the general residual entry for furniture and parts thereof, and that HSN notes confirm Heading 9403 applies only where no prior heading covers the goods.
Kitchen and household storage accessories such as baskets, racks, holders, drawer systems and similar articles were held classifiable under Chapters 73 and 83, not as parts of furniture under Heading 9403. Applying the common parlance test, ejusdem generis, and General Rules for Interpretation 1 and 3(a), the Tribunal found the goods had distinct identities and functions as kitchen or household articles and fittings. It held that specific headings for kitchen articles and base metal mountings or fittings prevail over the general residual entry for furniture and parts thereof, and that HSN notes confirm Heading 9403 applies only where no prior heading covers the goods.
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