PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Non-cellular, non-reinforced and non-laminated polycarbonate film imported in rolls or sheets was held to retain its essential character as a plastic film for tariff classification. Optical features present in certain grades were found not to transform the product into an "optical element" or bring it within the limited scope of Heading 9001, which applies only to defined optical elements. Consequently, the product was determined to fall under Heading 3920 covering specified plastic plates/sheets/film, and more specifically under CTI 3920 61 90 as "Other" polycarbonate films. - AAR
Non-cellular, non-reinforced and non-laminated polycarbonate film imported in rolls or sheets was held to retain its essential character as a plastic film for tariff classification. Optical features present in certain grades were found not to transform the product into an "optical element" or bring it within the limited scope of Heading 9001, which applies only to defined optical elements. Consequently, the product was determined to fall under Heading 3920 covering specified plastic plates/sheets/film, and more specifically under CTI 3920 61 90 as "Other" polycarbonate films. - AAR
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