Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Disposable plastic filter tips used with specified laboratory instruments were examined for classification either as "parts" of machines under CTI 84799090 or as other plastic articles under CTH 39269099. Applying Section XVI, the goods were held not to be "parts" because they are not structural or integral components of the machines, do not contribute mechanically to the machines' operation, and are merely robotically attached and discarded as consumables; "sole or principal use" cannot convert a consumable into a part. Applying GRI 2(b) and essential character, the goods were classified as moulded polypropylene articles under CTH 39269099, attracting BCD accordingly. - AAR
Disposable plastic filter tips used with specified laboratory instruments were examined for classification either as "parts" of machines under CTI 84799090 or as other plastic articles under CTH 39269099. Applying Section XVI, the goods were held not to be "parts" because they are not structural or integral components of the machines, do not contribute mechanically to the machines' operation, and are merely robotically attached and discarded as consumables; "sole or principal use" cannot convert a consumable into a part. Applying GRI 2(b) and essential character, the goods were classified as moulded polypropylene articles under CTH 39269099, attracting BCD accordingly. - AAR
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