Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to fabrics where impregnation, coating, or covering cannot be seen with the naked eye. The fabric manufactured by the petitioner is partially coated, and the plastic coated pattern is visible on one side. As per the Atira's test report and Chapter Note 2(a)(4) of Chapter 59, such partially covered fabrics fall under Chapters 50 to 55, 58, or 60, not Chapter 59 Heading 5903. The impugned order classifying the product under Heading 5903 is quashed, and the petition is allowed, classifying the product under Chapters 50 to 55, 58, or 60 of the GST Tariff.
The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to fabrics where impregnation, coating, or covering cannot be seen with the naked eye. The fabric manufactured by the petitioner is partially coated, and the plastic coated pattern is visible on one side. As per the Atira's test report and Chapter Note 2(a)(4) of Chapter 59, such partially covered fabrics fall under Chapters 50 to 55, 58, or 60, not Chapter 59 Heading 5903. The impugned order classifying the product under Heading 5903 is quashed, and the petition is allowed, classifying the product under Chapters 50 to 55, 58, or 60 of the GST Tariff.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
