Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
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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