Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Classification rests on the essential character and Chapter 49 notes: printed reproductions (including photos reproduced by UV printing) fall under printed matter heading 4911 when not more specifically covered elsewhere, and frames of a kind and value normal to the picture form part of the picture; accordingly the UV-printed acrylic photo frame is classifiable under 49119990 (not 39269099). Photo-frame clocks of the described type are classifiable under 91059990. An MDF wood keychain with a printed photo derives from wood and is correctly classed under 44219990.
Classification rests on the essential character and Chapter 49 notes: printed reproductions (including photos reproduced by UV printing) fall under printed matter heading 4911 when not more specifically covered elsewhere, and frames of a kind and value normal to the picture form part of the picture; accordingly the UV-printed acrylic photo frame is classifiable under 49119990 (not 39269099). Photo-frame clocks of the described type are classifiable under 91059990. An MDF wood keychain with a printed photo derives from wood and is correctly classed under 44219990.
Note: It is a system-generated summary and is for quick reference only.
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