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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CESTAT, an Appellate Tribunal, addressed the classification of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names. The issue was whether to classify them under Tariff Heading 2202 9020 or Chapter Sub-heading 22021020 for the period April 2011 to August 2012. The Tribunal referred to a previous case and a decision by a Larger Bench, concluding that the products in question are classifiable under Tariff Item 2202 90 20 as "fruit pulp or fruit juice-based drinks." The Tribunal disagreed with a previous decision cited by the Commissioner. Consequently, the appeal was allowed in favor of the Appellant.
CESTAT, an Appellate Tribunal, addressed the classification of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names. The issue was whether to classify them under Tariff Heading 2202 9020 or Chapter Sub-heading 22021020 for the period April 2011 to August 2012. The Tribunal referred to a previous case and a decision by a Larger Bench, concluding that the products in question are classifiable under Tariff Item 2202 90 20 as "fruit pulp or fruit juice-based drinks." The Tribunal disagreed with a previous decision cited by the Commissioner. Consequently, the appeal was allowed in favor of the Appellant.
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