Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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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.
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