PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Classification of imported goods requires following settled law and General Rules for Interpretation of Import Tariff. The finding of goods being separately identifiable should have led to determining corresponding description in First Schedule of Customs Tariff Act, 1975 instead of treating it as a composite good. Reliance on purported 'common parlance' derived from consumer behavior is incorrect as it is neither true 'common parlance' nor derived from acceptable market study. 'Common parlance' resolves ambiguity in description for tariff fitment, not a substitute for determining appropriate tariff item. The exercise of classification was incorrectly carried out. The matter is remitted to the original authority for a fresh decision in accordance with law.
Classification of imported goods requires following settled law and General Rules for Interpretation of Import Tariff. The finding of goods being separately identifiable should have led to determining corresponding description in First Schedule of Customs Tariff Act, 1975 instead of treating it as a composite good. Reliance on purported 'common parlance' derived from consumer behavior is incorrect as it is neither true 'common parlance' nor derived from acceptable market study. 'Common parlance' resolves ambiguity in description for tariff fitment, not a substitute for determining appropriate tariff item. The exercise of classification was incorrectly carried out. The matter is remitted to the original authority for a fresh decision in accordance with law.
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