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...
Classification focused on whether products are Ayurvedic medicaments or cosmetics, applying the twin test of ingredient composition and common parlance together with statutory licensing; Tribunal found ingredients, dosages and drug licences established medicinal character and classified goods under Chapter 30, displacing the cosmetics classification. Liability was tested by manufacturer status under loan licence law: the job worker was held to be the manufacturer and pre-August 2011 demands against the principal were set aside. The appellant qualified for SSI exemption for Sept 2011-Feb 2012 and had paid duty from March 2012 after registration, so no differential duty nor penalties were imposed.
Classification focused on whether products are Ayurvedic medicaments or cosmetics, applying the twin test of ingredient composition and common parlance together with statutory licensing; Tribunal found ingredients, dosages and drug licences established medicinal character and classified goods under Chapter 30, displacing the cosmetics classification. Liability was tested by manufacturer status under loan licence law: the job worker was held to be the manufacturer and pre-August 2011 demands against the principal were set aside. The appellant qualified for SSI exemption for Sept 2011-Feb 2012 and had paid duty from March 2012 after registration, so no differential duty nor penalties were imposed.
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