Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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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