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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Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale under Tariff Item 2309 1000. Applying the General Interpretative Rules, classification depends on the heading terms, objective characteristics, packaging and presentation at import. Consumer-facing declarations, feeding and storage instructions, and ready-to-feed condition established retail suitability. Under the Legal Metrology (Packaged Commodities) Rules, packages not exceeding 25 kg are presumed to be for retail sale unless shown otherwise. The absence of MRP, small packaging, or post-import repacking did not alter that character. The residual compounded animal feed entry was inapplicable.
Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale under Tariff Item 2309 1000. Applying the General Interpretative Rules, classification depends on the heading terms, objective characteristics, packaging and presentation at import. Consumer-facing declarations, feeding and storage instructions, and ready-to-feed condition established retail suitability. Under the Legal Metrology (Packaged Commodities) Rules, packages not exceeding 25 kg are presumed to be for retail sale unless shown otherwise. The absence of MRP, small packaging, or post-import repacking did not alter that character. The residual compounded animal feed entry was inapplicable.
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