Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Pelargonium sidoides root extract obtained by hydro-ethanolic extraction, solvent removal through vacuum drying and addition of Maltodextrin as an inert carrier is addressed as a vegetable extract rather than a medicament. The notes explain that vacuum drying normally produces a solid extract and does not, without supporting evidence, establish concentration, further extraction or purification that would exclude classification under Heading 1302. An inert carrier used for handling, drying or standardisation does not alter the extract's essential character. Bulk supply as pharmaceutical raw material, without mixed active medicinal constituents, measured doses or retail presentation, does not itself support medicament classification. The stated customs exemption applies subject to prescribed conditions and assessment-stage verification.
Pelargonium sidoides root extract obtained by hydro-ethanolic extraction, solvent removal through vacuum drying and addition of Maltodextrin as an inert carrier is addressed as a vegetable extract rather than a medicament. The notes explain that vacuum drying normally produces a solid extract and does not, without supporting evidence, establish concentration, further extraction or purification that would exclude classification under Heading 1302. An inert carrier used for handling, drying or standardisation does not alter the extract's essential character. Bulk supply as pharmaceutical raw material, without mixed active medicinal constituents, measured doses or retail presentation, does not itself support medicament classification. The stated customs exemption applies subject to prescribed conditions and assessment-stage verification.
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