Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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The primary issue is classification: the product is a processed betel-nut preparation (cleaning, cutting, dehydration, flavoring) meeting Chapter 21's supplementary note defining "betel nut product known as supari"; GIR 3(a) (most specific description) and CBIC guidance support placing it under CTH 2106 90 30 - outcome: classified under 21069030. The secondary issue is entitlement to exemption: Serial No. 39, Table 1, Notification No. 68/2012 covers all Chapter 21 goods (except certain alcoholic compounds); since the product falls under 21069030 it qualifies for the concession under Sr. No. 39. - AAR
The primary issue is classification: the product is a processed betel-nut preparation (cleaning, cutting, dehydration, flavoring) meeting Chapter 21's supplementary note defining "betel nut product known as supari"; GIR 3(a) (most specific description) and CBIC guidance support placing it under CTH 2106 90 30 - outcome: classified under 21069030. The secondary issue is entitlement to exemption: Serial No. 39, Table 1, Notification No. 68/2012 covers all Chapter 21 goods (except certain alcoholic compounds); since the product falls under 21069030 it qualifies for the concession under Sr. No. 39. - AAR
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