Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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.
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