Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief.
Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
