Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Page of 4784
Press 'Enter' after typing page number.
821 to 840 of 95673 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Hydrolysed inactive yeast used as an animal-feed additive remains classifiable by its specific product character rather than end use. Applying Rule 1 of the General Rules for Interpretation, the AAR found that the single-ingredient product, derived solely from Saccharomyces cerevisiae and containing no carriers, added ingredients or premix standardisation, retained the essential character of inactive yeast. Heading 2309 applies to complete or supplementary feeds, premixes and preparations comprising mixtures, and animal-feeding use alone does not satisfy those terms. Residual food-preparation and enzyme-preparation headings were also inapplicable. The product was classified as inactive yeast under Tariff Item 2102 20 00, not as an animal-feed preparation.
Hydrolysed inactive yeast used as an animal-feed additive remains classifiable by its specific product character rather than end use. Applying Rule 1 of the General Rules for Interpretation, the AAR found that the single-ingredient product, derived solely from Saccharomyces cerevisiae and containing no carriers, added ingredients or premix standardisation, retained the essential character of inactive yeast. Heading 2309 applies to complete or supplementary feeds, premixes and preparations comprising mixtures, and animal-feeding use alone does not satisfy those terms. Residual food-preparation and enzyme-preparation headings were also inapplicable. The product was classified as inactive yeast under Tariff Item 2102 20 00, not as an animal-feed preparation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
