Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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