PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Imported aluminium formwork panels were treated as movable shuttering and support used for in situ pouring of concrete, not as moulds producing identifiable articles. On that basis, the text states that classification under CTH 84806000 was unsustainable, while CTH 76109010 for aluminium structures was accepted by reference to HSN explanatory notes. It also notes that demand enhancement based on a certificate of origin defect could not be sustained because that objection was not raised in the show cause notice, and the adjudicating authority had gone beyond its scope.
Imported aluminium formwork panels were treated as movable shuttering and support used for in situ pouring of concrete, not as moulds producing identifiable articles. On that basis, the text states that classification under CTH 84806000 was unsustainable, while CTH 76109010 for aluminium structures was accepted by reference to HSN explanatory notes. It also notes that demand enhancement based on a certificate of origin defect could not be sustained because that objection was not raised in the show cause notice, and the adjudicating authority had gone beyond its scope.
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