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 examined the tariff classification of "compound rubber unvulcanised" intended for import. Applying Chapter 40 Note 5, Heading 4005 and TI 4005 1000 of the Customs Tariff Act, 1975, and the HSN Explanatory Notes, AAR held that Heading 4005 covers rubber or mixtures of rubber compounded with carbon black and other ingredients, provided the mixture is vulcanisable but not vulcanised and presented in primary form or as plates, sheets or strips. Finding that the applicant's product meets all these criteria, AAR ruled that the goods are correctly classifiable under Heading 4005, sub-heading 4005 1000.
AAR examined the tariff classification of "compound rubber unvulcanised" intended for import. Applying Chapter 40 Note 5, Heading 4005 and TI 4005 1000 of the Customs Tariff Act, 1975, and the HSN Explanatory Notes, AAR held that Heading 4005 covers rubber or mixtures of rubber compounded with carbon black and other ingredients, provided the mixture is vulcanisable but not vulcanised and presented in primary form or as plates, sheets or strips. Finding that the applicant's product meets all these criteria, AAR ruled that the goods are correctly classifiable under Heading 4005, sub-heading 4005 1000.
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