Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.
Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.
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