Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
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...
Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product - The Tribunal concluded that the Gas Chromatograph does not analyze combustible or burnt gases, but monitors gases in mineral oil. This function aligns with the specifications under CTSH 9027 20 00 for Chromatographs, rather than CTSH 9027 10 00 for Gas or Smoke Analysis Apparatus. - AT
Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product - The Tribunal concluded that the Gas Chromatograph does not analyze combustible or burnt gases, but monitors gases in mineral oil. This function aligns with the specifications under CTSH 9027 20 00 for Chromatographs, rather than CTSH 9027 10 00 for Gas or Smoke Analysis Apparatus. - AT
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