Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Climatic test chambers were assessed for classification under the Customs Tariff. As the equipment artificially creates and controls environmental conditions (temperature, humidity, light, vibration, pressure) to observe and quantify changes in physical behaviour and performance without altering chemical composition, it was held to be an apparatus for physical analysis. Applying GIR 1 and the HSN Explanatory Notes, Heading 9027 covering instruments and apparatus for physical or chemical analysis was found applicable; in the absence of a specific sub-heading, the residual entry was attracted. Accordingly, the goods were classified under CTI 90278990. - AAR
Climatic test chambers were assessed for classification under the Customs Tariff. As the equipment artificially creates and controls environmental conditions (temperature, humidity, light, vibration, pressure) to observe and quantify changes in physical behaviour and performance without altering chemical composition, it was held to be an apparatus for physical analysis. Applying GIR 1 and the HSN Explanatory Notes, Heading 9027 covering instruments and apparatus for physical or chemical analysis was found applicable; in the absence of a specific sub-heading, the residual entry was attracted. Accordingly, the goods were classified under CTI 90278990. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
