Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
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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