Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
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