Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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Petroleum jelly variants meant for skin care are classifiable under CTH 3304 as cosmetics, not under CTH 2712 as petroleum jelly. Chapter 27 covers petroleum jelly per se without additives. Heading 27.12 specifically excludes petroleum jelly for skin care, indicating its coverage under 33.04. The products in question, being petroleum jelly meant exclusively for skin care, are cosmetics correctly classifiable under CTH 3304. The addition of ingredients does not alter their classification. The impugned order upholding wrong classification is set aside, and the appeal is allowed.
Petroleum jelly variants meant for skin care are classifiable under CTH 3304 as cosmetics, not under CTH 2712 as petroleum jelly. Chapter 27 covers petroleum jelly per se without additives. Heading 27.12 specifically excludes petroleum jelly for skin care, indicating its coverage under 33.04. The products in question, being petroleum jelly meant exclusively for skin care, are cosmetics correctly classifiable under CTH 3304. The addition of ingredients does not alter their classification. The impugned order upholding wrong classification is set aside, and the appeal is allowed.
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