Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be other than “bleached, weighing more than 150 g/m2” and should either be coated with plastic or should be impregnated with plastic or covered with plastic - To be classified under Tariff Heading 48101390 as claimed by the appellant - AT
Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be other than “bleached, weighing more than 150 g/m2” and should either be coated with plastic or should be impregnated with plastic or covered with plastic - To be classified under Tariff Heading 48101390 as claimed by the appellant - AT
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