Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Classification of goods - rate of tax - Puripapad - Unfried papad - The goods are of different shapes and sizes but similar in respect of the ingredients, manufacturing process and use. Due to advancement of technology, papad does not limit to the same age old traditional round shaped papad but can be in any desired shape and size. - Further, at entry No. 96 of Notification the description goods is 'Papad, by whatever name it is known, except when served for consumption’. - The subject Goods are classified at HSN 19059040 - AAR
Classification of goods - rate of tax - Puripapad - Unfried papad - The goods are of different shapes and sizes but similar in respect of the ingredients, manufacturing process and use. Due to advancement of technology, papad does not limit to the same age old traditional round shaped papad but can be in any desired shape and size. - Further, at entry No. 96 of Notification the description goods is 'Papad, by whatever name it is known, except when served for consumption’. - The subject Goods are classified at HSN 19059040 - AAR
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