Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
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AAR held that the imported product "PONAA MAKKOLLI STRONG RICE BEER" is not "beer made from malt" under CTH 2203, as it is produced from rice using koji and yeast, with no malted grain or malt extract. The authority found that "made from malt" in Heading 2203 is a restrictive, essential condition and that koji cannot be treated as malt, the two processes being biochemically distinct. Applying General Rules for Interpretation (Rules 1, 3(a) and 6), the product was classified as an "other fermented beverage" under CTH 2206 00 00, irrespective of its labeling as beer.
AAR held that the imported product "PONAA MAKKOLLI STRONG RICE BEER" is not "beer made from malt" under CTH 2203, as it is produced from rice using koji and yeast, with no malted grain or malt extract. The authority found that "made from malt" in Heading 2203 is a restrictive, essential condition and that koji cannot be treated as malt, the two processes being biochemically distinct. Applying General Rules for Interpretation (Rules 1, 3(a) and 6), the product was classified as an "other fermented beverage" under CTH 2206 00 00, irrespective of its labeling as beer.
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