Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months.
Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months.
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