Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Classification of Flexible Intermediate Bulk Containers (FIBC) - that both the drawback schedule and ITC Code issued by DGFT and CETH are aligned with HSN, the classification issued by the Board assumes vital importance and Revenue cannot change the classification - FIBC is classifiable under 6305 3200 and not under 39232990 - AT
Classification of Flexible Intermediate Bulk Containers (FIBC) - that both the drawback schedule and ITC Code issued by DGFT and CETH are aligned with HSN, the classification issued by the Board assumes vital importance and Revenue cannot change the classification - FIBC is classifiable under 6305 3200 and not under 39232990 - AT
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