RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Classification dispute over plastic rectangular panels turns on GRI application and essential character. Applying Rule 1 and relevant Chapter Notes, the panels retain the character of plates/sheets of plastic rather than structural builders' ware because interlocking/profiling is formed during original extrusion and does not constitute "further working"; attachment is temporary and panels function as decorative wall coverings substituting paint or wallpaper. Consequently, the goods are classifiable under heading 3921 by polymer: polystyrene sheets under 39211100, polyvinyl chloride under 39211200, polyurethane sheets under 39211390, and other plastic sheets under 39219029, subject to field verification of composition and construction.
Classification dispute over plastic rectangular panels turns on GRI application and essential character. Applying Rule 1 and relevant Chapter Notes, the panels retain the character of plates/sheets of plastic rather than structural builders' ware because interlocking/profiling is formed during original extrusion and does not constitute "further working"; attachment is temporary and panels function as decorative wall coverings substituting paint or wallpaper. Consequently, the goods are classifiable under heading 3921 by polymer: polystyrene sheets under 39211100, polyvinyl chloride under 39211200, polyurethane sheets under 39211390, and other plastic sheets under 39219029, subject to field verification of composition and construction.
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