Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the atmosphere and are used to filter titanium dioxide powder from gas. - The tribunal noted that, Section Note 1(r) which specifically excludes glass fibre articles of glass fibres from Chapter 59. - Accordingly, the CESTAT held that, the goods admittedly which are made of 100% glass fibres and which is meant for filtering the gaseous items are rightly classifiable under CTH 8421.
Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the atmosphere and are used to filter titanium dioxide powder from gas. - The tribunal noted that, Section Note 1(r) which specifically excludes glass fibre articles of glass fibres from Chapter 59. - Accordingly, the CESTAT held that, the goods admittedly which are made of 100% glass fibres and which is meant for filtering the gaseous items are rightly classifiable under CTH 8421.
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