Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of 240 GSM), the goods would be classified under Chapter 39, based on the material or component that gives the essential character, as per the Explanatory Notes. A conjoint reading of manufacturing process, Section Notes, Chapter Notes leads to this conclusion that the product falls under Chapter 39 and not under Chapter 56 or 50.
Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of 240 GSM), the goods would be classified under Chapter 39, based on the material or component that gives the essential character, as per the Explanatory Notes. A conjoint reading of manufacturing process, Section Notes, Chapter Notes leads to this conclusion that the product falls under Chapter 39 and not under Chapter 56 or 50.
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