Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Classification of imported goods - All the four goods, i.e., API supari, chikni supari, unflavoured supari, flavoured supari merit classification under Chapter 8 of the First Schedule to the Customs Tariff Act, and more precisely, under the heading 0802 80 90, and not under sub-heading 21069030, since the processes the raw betel nuts have been subjected to and addition of starch (and flavouring agents in the case of flavoured supari) are squarely covered by the scope of the Chapter Note 3 to Chapter 8. These processes are not substantive enough to render the goods with character of "preparations of betel nut", sine qua non for being eligible for classification under sub-heading 2106 90 30. - AAR
Classification of imported goods - All the four goods, i.e., API supari, chikni supari, unflavoured supari, flavoured supari merit classification under Chapter 8 of the First Schedule to the Customs Tariff Act, and more precisely, under the heading 0802 80 90, and not under sub-heading 21069030, since the processes the raw betel nuts have been subjected to and addition of starch (and flavouring agents in the case of flavoured supari) are squarely covered by the scope of the Chapter Note 3 to Chapter 8. These processes are not substantive enough to render the goods with character of "preparations of betel nut", sine qua non for being eligible for classification under sub-heading 2106 90 30. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
