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 goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported goods remained classified under Chapter 8, sub-heading 0802 80. It concluded that the processes applied did not transform the goods into preparations of betel nut under Chapter 21. Even the addition of flavoring agents did not alter the classification. Therefore, the AAR upheld the classification under Chapter 8 for all the imported goods.
Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported goods remained classified under Chapter 8, sub-heading 0802 80. It concluded that the processes applied did not transform the goods into preparations of betel nut under Chapter 21. Even the addition of flavoring agents did not alter the classification. Therefore, the AAR upheld the classification under Chapter 8 for all the imported goods.
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