Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
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CESTAT upheld the classification of mixed spice products (including Pav Bhaji spice mix) under Tariff Item No. 09109100 rather than under Tariff Item No. 21039040 as proposed by the Department. The Tribunal determined that the mere presence of certain substances in quantities exceeding typical levels does not necessarily alter the product's essential character. The classification previously adopted by the Assessee, which had undergone quasi-judicial scrutiny in 2009 and was accepted by the Department, was confirmed. The Principal Commissioner's original adjudication rejecting the Department's proposed reclassification was sustained. Appeal dismissed.
CESTAT upheld the classification of mixed spice products (including Pav Bhaji spice mix) under Tariff Item No. 09109100 rather than under Tariff Item No. 21039040 as proposed by the Department. The Tribunal determined that the mere presence of certain substances in quantities exceeding typical levels does not necessarily alter the product's essential character. The classification previously adopted by the Assessee, which had undergone quasi-judicial scrutiny in 2009 and was accepted by the Department, was confirmed. The Principal Commissioner's original adjudication rejecting the Department's proposed reclassification was sustained. Appeal dismissed.
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