Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4817
Press 'Enter' after typing page number.
3041 to 3060 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter 3909. Consequently, the area-based exemption under Notification 50/2003-CE is applicable. The issue is settled by the Tribunal's decision in Samrat Plywood Ltd., where it was held that such mixtures cannot be denied exemption by classifying them under Chapter 3909. The impugned orders denying exemption are unsustainable and set aside.
Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter 3909. Consequently, the area-based exemption under Notification 50/2003-CE is applicable. The issue is settled by the Tribunal's decision in Samrat Plywood Ltd., where it was held that such mixtures cannot be denied exemption by classifying them under Chapter 3909. The impugned orders denying exemption are unsustainable and set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
