Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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...
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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