Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Blood glucose monitoring systems are classifiable as instruments for chemical analysis under CTH 9027 8090, rather than under the general heading for medical and surgical instruments in CTH 9018 9099. The article notes that the specific heading 90.27 prevails under the General Rules for Interpretation and the HSN Explanatory Notes. It further states that the explanatory notes to heading 90.18 do not support classification as medical instruments because glucose meters are principally used by individuals and not exclusively in professional practice. The reclassification and consequential demand were set aside.
Blood glucose monitoring systems are classifiable as instruments for chemical analysis under CTH 9027 8090, rather than under the general heading for medical and surgical instruments in CTH 9018 9099. The article notes that the specific heading 90.27 prevails under the General Rules for Interpretation and the HSN Explanatory Notes. It further states that the explanatory notes to heading 90.18 do not support classification as medical instruments because glucose meters are principally used by individuals and not exclusively in professional practice. The reclassification and consequential demand were set aside.
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