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...
Imported knitted synthetic "lounge sets" comprising a coordinated top and bottom, primarily intended for in-house relaxation and sleep, were held classifiable under the residual expression "pyjamas and similar articles" in CTH 6107 (men) and CTH 6108 (women). The scope of these headings is not confined to expressly listed goods (pyjamas, nightshirts, bathrobes, dressing gowns) but extends to similar in-house wear based on material, design, and intended use, consistent with HSN Explanatory Notes emphasizing primary use. Difference in colour between top and bottom was treated as aesthetic and not a legal bar to classification as a set. Accordingly, classification was determined as Tariff Item 61079990 (men) and 61089210 (women). - AAR
Imported knitted synthetic "lounge sets" comprising a coordinated top and bottom, primarily intended for in-house relaxation and sleep, were held classifiable under the residual expression "pyjamas and similar articles" in CTH 6107 (men) and CTH 6108 (women). The scope of these headings is not confined to expressly listed goods (pyjamas, nightshirts, bathrobes, dressing gowns) but extends to similar in-house wear based on material, design, and intended use, consistent with HSN Explanatory Notes emphasizing primary use. Difference in colour between top and bottom was treated as aesthetic and not a legal bar to classification as a set. Accordingly, classification was determined as Tariff Item 61079990 (men) and 61089210 (women). - AAR
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