PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Ornamental bird feathers proposed to be imported after washing, steam-drying, and dyeing raised the issue whether they fall under Heading 0505 (raw feathers) or Heading 6701 (prepared feathers). Relying on GRI 1, relevant Chapter Notes, and persuasive HSN Explanatory Notes, the authority held that dyeing is a "working" process specifically taking feathers out of Heading 0505, which is limited to simple cleaning, disinfection, or preservation, and placing them under Heading 6701. As the feathers were prepared for ornamental use rather than stuffing, they were classified under CTI 6701 00 90 and not under 0505 10 90. - AAR
Ornamental bird feathers proposed to be imported after washing, steam-drying, and dyeing raised the issue whether they fall under Heading 0505 (raw feathers) or Heading 6701 (prepared feathers). Relying on GRI 1, relevant Chapter Notes, and persuasive HSN Explanatory Notes, the authority held that dyeing is a "working" process specifically taking feathers out of Heading 0505, which is limited to simple cleaning, disinfection, or preservation, and placing them under Heading 6701. As the feathers were prepared for ornamental use rather than stuffing, they were classified under CTI 6701 00 90 and not under 0505 10 90. - AAR
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