Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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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
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