Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Corinthian Raisin, also described as Greek Black Zante Currant from Vitis vinifera, is discussed as a dried grape falling in Heading 0806, with the decisive sub-heading question being whether it is a raisin or other dried grape. The note states that scientific, commercial and historical material, together with the HSN Explanatory Notes, support treatment of currants as a recognised type of dried grape rather than a separate fruit class. It also notes that sun-drying, cleaning, sorting and packing do not change the essential character of the product. On that basis, the goods are treated as raisins under tariff item 08062010 and as eligible for the corresponding exemption for dark seedless raisins.
Corinthian Raisin, also described as Greek Black Zante Currant from Vitis vinifera, is discussed as a dried grape falling in Heading 0806, with the decisive sub-heading question being whether it is a raisin or other dried grape. The note states that scientific, commercial and historical material, together with the HSN Explanatory Notes, support treatment of currants as a recognised type of dried grape rather than a separate fruit class. It also notes that sun-drying, cleaning, sorting and packing do not change the essential character of the product. On that basis, the goods are treated as raisins under tariff item 08062010 and as eligible for the corresponding exemption for dark seedless raisins.
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