Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
