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...
CESTAT ruled on classification dispute regarding Light Green Float Glass imports. The appellant sought classification under CTI 7005 10 10 of Customs Tariff Act, 1975, qualifying for basic customs duty exemption under 01.06.2011 notification. Examining test reports from CSIR Kolkata confirming presence of absorbent layer on tin side (fluorescent under UV illumination), CESTAT upheld previous Commissioner (Appeals) order classifying goods under CTI 7005 10 10. The Tribunal determined that goods satisfied conditions of Note 2(c) of Chapter 70, rejecting department's contention for classification under CTI 7005 21 10. Appeal dismissed, confirming classification under CTI 7005 10 10 with applicable duty exemption benefits.
CESTAT ruled on classification dispute regarding Light Green Float Glass imports. The appellant sought classification under CTI 7005 10 10 of Customs Tariff Act, 1975, qualifying for basic customs duty exemption under 01.06.2011 notification. Examining test reports from CSIR Kolkata confirming presence of absorbent layer on tin side (fluorescent under UV illumination), CESTAT upheld previous Commissioner (Appeals) order classifying goods under CTI 7005 10 10. The Tribunal determined that goods satisfied conditions of Note 2(c) of Chapter 70, rejecting department's contention for classification under CTI 7005 21 10. Appeal dismissed, confirming classification under CTI 7005 10 10 with applicable duty exemption benefits.
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