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Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Corn silk extract powder, being a single-plant extract obtained by solvent extraction without further purification or chemical modification and supplied as bulk raw material, was held classifiable as vegetable saps and extracts under Heading 1302, specifically CTI 1302 19 19, consistent with HSN Explanatory Notes; classification under residual Heading 2106 was rejected because it covers formulated food preparations/dietary supplements in measured doses and, under GRI 3(a), a product specifically described in 1302 cannot be shifted to a residuary heading. Since the goods fall under CTSH 1302 19 and are not within the notification's listed exclusions, exemption under Sr. No. 54 of Notification No. 50/2017-Cus was held applicable - AAR
Corn silk extract powder, being a single-plant extract obtained by solvent extraction without further purification or chemical modification and supplied as bulk raw material, was held classifiable as vegetable saps and extracts under Heading 1302, specifically CTI 1302 19 19, consistent with HSN Explanatory Notes; classification under residual Heading 2106 was rejected because it covers formulated food preparations/dietary supplements in measured doses and, under GRI 3(a), a product specifically described in 1302 cannot be shifted to a residuary heading. Since the goods fall under CTSH 1302 19 and are not within the notification's listed exclusions, exemption under Sr. No. 54 of Notification No. 50/2017-Cus was held applicable - AAR
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