Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding higher-court decision so holds and the matter is remitted for fresh departmental adjudication to apply that precedent and decide the other issues raised in the impugned Show Cause Notice.
Classification of coconut oil turns on application of Chapter Notes and the Harmonized System: pure coconut oil sold as edible oil falls under Heading 1513 unless its packaging meets all requirements of Chapter Note 3 to Chapter 33 and corresponding HS explanatory notes, in which case it is classifiable under Heading 3305 as hair oil. A binding higher-court decision so holds and the matter is remitted for fresh departmental adjudication to apply that precedent and decide the other issues raised in the impugned Show Cause Notice.
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