Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Page of 4794
Press 'Enter' after typing page number.
221 to 240 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate classification for these items is under HSN 2004 10 10, as both preparation and preservation are applicable. According to the rules for interpretation of the Tariff, when goods cannot be classified by reference to specific criteria, they shall be classified under the heading that occurs last in numerical order among those which equally merit classification. Based on this rule, the items merit classification under HSN 2004 10 10. All other items, except for the one at serial number 27, are classified under HSN 2106 90 99. The ruling pertains to the classification of pre-packed ready-to-eat items and the applicable rate of GST.
The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate classification for these items is under HSN 2004 10 10, as both preparation and preservation are applicable. According to the rules for interpretation of the Tariff, when goods cannot be classified by reference to specific criteria, they shall be classified under the heading that occurs last in numerical order among those which equally merit classification. Based on this rule, the items merit classification under HSN 2004 10 10. All other items, except for the one at serial number 27, are classified under HSN 2106 90 99. The ruling pertains to the classification of pre-packed ready-to-eat items and the applicable rate of GST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
