Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Brake hoses for two-wheelers and four-wheelers were treated as tubes, pipes and hoses of vulcanised rubber under Heading 4009 because the rubber component gave the goods their essential character under GRI 3(b). Steel fittings and automotive braking use did not change their classification, as Heading 4009 covers hoses with or without fittings. Section XVII vehicle-part classification was rejected because the conditions for applying those notes were not satisfied and the goods were more specifically covered elsewhere. The prior classification under Chapter 87 was set aside, and the applicable GST rate was held to be 18%.
Brake hoses for two-wheelers and four-wheelers were treated as tubes, pipes and hoses of vulcanised rubber under Heading 4009 because the rubber component gave the goods their essential character under GRI 3(b). Steel fittings and automotive braking use did not change their classification, as Heading 4009 covers hoses with or without fittings. Section XVII vehicle-part classification was rejected because the conditions for applying those notes were not satisfied and the goods were more specifically covered elsewhere. The prior classification under Chapter 87 was set aside, and the applicable GST rate was held to be 18%.
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