Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Page of 4813
Press 'Enter' after typing page number.
2321 to 2340 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAAR determined that Aluminium Composite Panels/Sheets are properly classified under HSN 7606, not under HSN 3920 or HSN 7610. Applying Rule 3(b) of the General Rules for Interpretation of Tariff, the Central Member concluded that the goods fall under Chapter 76 since aluminum gives the essential character to the ACPs. The contending Heading 7610 was ruled out as the subject goods are not aluminum structures or parts of structures. Following CESTAT precedent in Commissioner of Customs (Imports) Chennai Vs ICP India Pvt. Ltd., the panels were determined to be classifiable under Heading 7606 with an applicable GST rate of 18%.
The AAAR determined that Aluminium Composite Panels/Sheets are properly classified under HSN 7606, not under HSN 3920 or HSN 7610. Applying Rule 3(b) of the General Rules for Interpretation of Tariff, the Central Member concluded that the goods fall under Chapter 76 since aluminum gives the essential character to the ACPs. The contending Heading 7610 was ruled out as the subject goods are not aluminum structures or parts of structures. Following CESTAT precedent in Commissioner of Customs (Imports) Chennai Vs ICP India Pvt. Ltd., the panels were determined to be classifiable under Heading 7606 with an applicable GST rate of 18%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
