Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
The imported goods "Quick Lime" would be properly classifiable under Customs Tariff Item 25221000 and not under Customs Tariff Item 28259090 of the Customs Tariff Act. Quicklime falls under the scope of Chapter 25 covering mineral products like lime and cement, and not under Chapter 28 covering inorganic chemicals. Calcium oxide and hydroxide under heading 2825 are excluded from the scope of heading 2522 covering quicklime, slaked lime, and hydraulic lime. The Revenue's argument for classifying quicklime under heading 2825 as it occurs last is not legally sustainable. There is no case for applying Rule 3 of General Interpretative Rules. The impugned Order-in-Appeal is set aside, and the appeal is allowed.
The imported goods "Quick Lime" would be properly classifiable under Customs Tariff Item 25221000 and not under Customs Tariff Item 28259090 of the Customs Tariff Act. Quicklime falls under the scope of Chapter 25 covering mineral products like lime and cement, and not under Chapter 28 covering inorganic chemicals. Calcium oxide and hydroxide under heading 2825 are excluded from the scope of heading 2522 covering quicklime, slaked lime, and hydraulic lime. The Revenue's argument for classifying quicklime under heading 2825 as it occurs last is not legally sustainable. There is no case for applying Rule 3 of General Interpretative Rules. The impugned Order-in-Appeal is set aside, and the appeal is allowed.
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