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...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Liquid crystal display touch-panel modules specifically covered by tariff heading 9013 cannot be classified under heading 8537 as programmable switchboards or controllers merely because of their use in a final product. Applying the Supreme Court's ruling in CCC, Aurangabad v. Videocon Industries, the article notes that the specific LCD heading governs unless the goods are more specifically provided for elsewhere. The classification order was set aside, and the matter was remitted for a fresh classification decision under Chapter 90.
Liquid crystal display touch-panel modules specifically covered by tariff heading 9013 cannot be classified under heading 8537 as programmable switchboards or controllers merely because of their use in a final product. Applying the Supreme Court's ruling in CCC, Aurangabad v. Videocon Industries, the article notes that the specific LCD heading governs unless the goods are more specifically provided for elsewhere. The classification order was set aside, and the matter was remitted for a fresh classification decision under Chapter 90.
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