Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded from the woven fabrics classified under Chapter 50 to 55 and the textile fabric for technical uses classified under heading 5911 are one of them. - The AAR further observed that in view of Chapter Notes of Chapter 59, the subject goods are not covered under any other heading of Section XI and meant for technical use, these goods merit classification under Chapter 59 of the Import Tariff.
Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded from the woven fabrics classified under Chapter 50 to 55 and the textile fabric for technical uses classified under heading 5911 are one of them. - The AAR further observed that in view of Chapter Notes of Chapter 59, the subject goods are not covered under any other heading of Section XI and meant for technical use, these goods merit classification under Chapter 59 of the Import Tariff.
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