Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
An advance-ruling request on roasted areca nuts is barred where the identical classification issue has already been decided by a High Court and no new facts are presented; no ruling is issued on that question. Roasting is distinguished from drying because it produces material physical and chemical changes, and roasted nuts are treated as products otherwise prepared or preserved under Chapter 20. Applying the General Rules for Interpretation, tariff notes, HSN explanatory notes and common trade parlance, roasted cashews fall under the specific tariff entry for roasted cashew nuts, while roasted almonds and pistachios fall under the entry for other roasted nuts and seeds. Preferential customs-duty treatment requires proof of originating status under the applicable origin rules.
An advance-ruling request on roasted areca nuts is barred where the identical classification issue has already been decided by a High Court and no new facts are presented; no ruling is issued on that question. Roasting is distinguished from drying because it produces material physical and chemical changes, and roasted nuts are treated as products otherwise prepared or preserved under Chapter 20. Applying the General Rules for Interpretation, tariff notes, HSN explanatory notes and common trade parlance, roasted cashews fall under the specific tariff entry for roasted cashew nuts, while roasted almonds and pistachios fall under the entry for other roasted nuts and seeds. Preferential customs-duty treatment requires proof of originating status under the applicable origin rules.
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