Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On the percentage of chemical composition, the highest percentage of ‘available CaO2/calcium oxide is 92.8%’. - The Tribunal found that the "quicklime" imported by the appellants does not fall under the high purity category required for classification under CTI 2825 9090 and is instead correctly classified under CTI 2522 10 00, aligning with the appellants' declaration.
Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On the percentage of chemical composition, the highest percentage of ‘available CaO2/calcium oxide is 92.8%’. - The Tribunal found that the "quicklime" imported by the appellants does not fall under the high purity category required for classification under CTI 2825 9090 and is instead correctly classified under CTI 2522 10 00, aligning with the appellants' declaration.
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