Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
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Graphene cleared in a carrier medium (e.g., masterbatch or solvent) raises the issue whether it is classifiable as graphene under HSN 38019000 or by reference to the carrier. Applying Rule 3(b) of the General Rules for Interpretation, the product must be classified according to the component imparting its essential character; graphene, though functionally significant, merely enhances properties and does not displace the carrier's commercial and technical identity. Accordingly, no fixed heading was ruled in advance, and classification is to be determined at the time of clearance based on composition, predominant character, function, and market perception - AAR
Graphene cleared in a carrier medium (e.g., masterbatch or solvent) raises the issue whether it is classifiable as graphene under HSN 38019000 or by reference to the carrier. Applying Rule 3(b) of the General Rules for Interpretation, the product must be classified according to the component imparting its essential character; graphene, though functionally significant, merely enhances properties and does not displace the carrier's commercial and technical identity. Accordingly, no fixed heading was ruled in advance, and classification is to be determined at the time of clearance based on composition, predominant character, function, and market perception - AAR
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