Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Classification dispute on plastic wall products turns on whether items are sheets or builders' ware. The authority finds two categories: plain PVC/PS/PU sheets that retain the essential character of plastic plates/sheets, and mouldings/panels with interlocking edges resembling builders' ware. The interlocking tongue-and-groove is an extrusion profile and not "further working"; the panels are decorative, removable wall coverings lacking structural integration. Consequently, the plain and decorative panels are classifiable as plastic sheets under Heading 3921 (with subheadings for styrenic, vinyl chloride and polyurethane sheets), subject to field verification of composition and structure.
Classification dispute on plastic wall products turns on whether items are sheets or builders' ware. The authority finds two categories: plain PVC/PS/PU sheets that retain the essential character of plastic plates/sheets, and mouldings/panels with interlocking edges resembling builders' ware. The interlocking tongue-and-groove is an extrusion profile and not "further working"; the panels are decorative, removable wall coverings lacking structural integration. Consequently, the plain and decorative panels are classifiable as plastic sheets under Heading 3921 (with subheadings for styrenic, vinyl chloride and polyurethane sheets), subject to field verification of composition and structure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
