Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & Spices Private Ltd.), the submitted test report from a NABL-accredited laboratory contained parameters not covered under NABL accreditation, the report lacked reference to BIS standards, and the applicant failed to provide supporting documentation such as brochures, purchase invoices for inputs, or sales invoices.
The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & Spices Private Ltd.), the submitted test report from a NABL-accredited laboratory contained parameters not covered under NABL accreditation, the report lacked reference to BIS standards, and the applicant failed to provide supporting documentation such as brochures, purchase invoices for inputs, or sales invoices.
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