Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
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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