Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law.
Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law.
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