Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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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