Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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Whether the imported preparation is classifiable as an animal-feed preparation under heading 2309: the authority held that trade parlance, supplier declaration and product composition establish the product as an animal feed additive/premix used exclusively for feeding; therefore it satisfies the essential character test for heading 2309 and subheading 2309 90. On HSN exclusion of Chapter 35 protein substances, the authority found enzymes present only in minute amounts within a mixture of stabilisers and carriers, so the exclusion does not apply - consequence: classification under 2309 90 90. - AAR
Whether the imported preparation is classifiable as an animal-feed preparation under heading 2309: the authority held that trade parlance, supplier declaration and product composition establish the product as an animal feed additive/premix used exclusively for feeding; therefore it satisfies the essential character test for heading 2309 and subheading 2309 90. On HSN exclusion of Chapter 35 protein substances, the authority found enzymes present only in minute amounts within a mixture of stabilisers and carriers, so the exclusion does not apply - consequence: classification under 2309 90 90. - AAR
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