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 goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized System of Nomenclature (HSN), which divides inks into "printing ink" and "others". Given the misalignment, reliance on HSN for classification under Central Excise Tariff is incorrect. Ball point pen ink, being used for writing, correctly falls under Sub-heading 3215.10, attracting a nil rate of duty.
Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized System of Nomenclature (HSN), which divides inks into "printing ink" and "others". Given the misalignment, reliance on HSN for classification under Central Excise Tariff is incorrect. Ball point pen ink, being used for writing, correctly falls under Sub-heading 3215.10, attracting a nil rate of duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
