Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Classification of imported oven-roasted nuts was determined by applying GRI 1 and 3(a), relevant Chapter Notes, and HSN guidance where tariff terms were unclear. "Oven Roasted Arecanuts" were treated as raw arecanuts based on moisture parameters (10-15%) and absence of "roasting" within Chapter 8 processes, and were classified under CTH 0802 (CTI 08028010/20/30, as applicable), denying classification under CTH 2008. "Oven Roasted Cashew Nuts" were held to be preparations of nuts and classified under CTH 2008 (CTI 20081910). "Oven Roasted Walnuts" and "Oven Roasted Pista Nuts" were likewise classified under CTH 2008 (CTI 20081991). - AAR
Classification of imported oven-roasted nuts was determined by applying GRI 1 and 3(a), relevant Chapter Notes, and HSN guidance where tariff terms were unclear. "Oven Roasted Arecanuts" were treated as raw arecanuts based on moisture parameters (10-15%) and absence of "roasting" within Chapter 8 processes, and were classified under CTH 0802 (CTI 08028010/20/30, as applicable), denying classification under CTH 2008. "Oven Roasted Cashew Nuts" were held to be preparations of nuts and classified under CTH 2008 (CTI 20081910). "Oven Roasted Walnuts" and "Oven Roasted Pista Nuts" were likewise classified under CTH 2008 (CTI 20081991). - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
