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Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications.
AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications.
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