Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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.
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