Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR
The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR
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