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...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether the product qualifies as an "Organic Surface-Active Agent" under CTH 3402: applying HSN explanatory notes and Chapter 34 Note 3, such agents are chemical compounds with hydrophilic/hydrophobic functional groups that, at 0.5% in water at 20°C, form a stable homogeneous (transparent or translucent) solution/emulsion with no naked-eye separation after one hour and reduce distilled-water surface tension to ≤4.5×10-2 N/m; on the facts supplied the product meets those criteria. Outcome: the product is classifiable under Heading 3402, specifically CTH 3402 4200 as a non-ionic surfactant, subject to verification at import. - AAR
Whether the product qualifies as an "Organic Surface-Active Agent" under CTH 3402: applying HSN explanatory notes and Chapter 34 Note 3, such agents are chemical compounds with hydrophilic/hydrophobic functional groups that, at 0.5% in water at 20°C, form a stable homogeneous (transparent or translucent) solution/emulsion with no naked-eye separation after one hour and reduce distilled-water surface tension to ≤4.5×10-2 N/m; on the facts supplied the product meets those criteria. Outcome: the product is classifiable under Heading 3402, specifically CTH 3402 4200 as a non-ionic surfactant, subject to verification at import. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
