Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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