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...
Aluminium formwork structures used as shutters and supports for concrete during construction are described as aluminium structures classifiable under CTH 76109010, rather than moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium structures the treatment given to scaffolding, shuttering, propping and pit-propping equipment under heading 7308. Custom-designed aluminium plates and accessories do not create independent concrete articles as end products; their function is to support concrete at the construction site. Their removability and reuse do not by themselves make them moulds, and the Chapter 84 exclusion applies only where goods are in fact moulds.
Aluminium formwork structures used as shutters and supports for concrete during construction are described as aluminium structures classifiable under CTH 76109010, rather than moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium structures the treatment given to scaffolding, shuttering, propping and pit-propping equipment under heading 7308. Custom-designed aluminium plates and accessories do not create independent concrete articles as end products; their function is to support concrete at the construction site. Their removability and reuse do not by themselves make them moulds, and the Chapter 84 exclusion applies only where goods are in fact moulds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
