Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
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
Note: It is a system-generated summary and is for quick reference only.