Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Crude fixed oil derived from rapeseed, described as crude canola/rapeseed/rape oil with erucic acid content below 2% by weight, was held to fall within the Chapter Note definition of low erucic acid rapeseed oil; no other tariff heading more specifically covered the product, so classification under CTSH 1514 11 20 was upheld. Consequently, for imports from the UAE during May 2025 to April 2026, the goods were held eligible for the India-UAE CEPA preferential Basic Customs Duty rate of 8% under Notification 22/2022-Cus as amended, subject to satisfaction of CEPA Rules of Origin and applicable compliance requirements. - AAR
Crude fixed oil derived from rapeseed, described as crude canola/rapeseed/rape oil with erucic acid content below 2% by weight, was held to fall within the Chapter Note definition of low erucic acid rapeseed oil; no other tariff heading more specifically covered the product, so classification under CTSH 1514 11 20 was upheld. Consequently, for imports from the UAE during May 2025 to April 2026, the goods were held eligible for the India-UAE CEPA preferential Basic Customs Duty rate of 8% under Notification 22/2022-Cus as amended, subject to satisfaction of CEPA Rules of Origin and applicable compliance requirements. - AAR
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