Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Whether the goods are classifiable as vegetable extracts (Chapter 13) or as medicaments (Chapter 30): applying HSN Explanatory Notes and Chapter Note 3 to Chapter 30, crude or single plant extracts remain within Heading 1302 unless compounded with other active ingredients or presented as medicaments; the goods are supplied in bulk powdered form, not in measured retail doses, and inert excipients merely facilitate powdering without altering therapeutic character. Held that the product is a simple vegetable extract classifiable under Heading 1302, subheading 130219 - Tariff Item 13021919. - AAR
Whether the goods are classifiable as vegetable extracts (Chapter 13) or as medicaments (Chapter 30): applying HSN Explanatory Notes and Chapter Note 3 to Chapter 30, crude or single plant extracts remain within Heading 1302 unless compounded with other active ingredients or presented as medicaments; the goods are supplied in bulk powdered form, not in measured retail doses, and inert excipients merely facilitate powdering without altering therapeutic character. Held that the product is a simple vegetable extract classifiable under Heading 1302, subheading 130219 - Tariff Item 13021919. - AAR
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