International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Page of 4819
Press 'Enter' after typing page number.
6941 to 6960 of 96363 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Roasted areca nut classification was not entertained because the issue was already covered by the Madras HC and, on the applicant's own moisture-content description of 10% to 15%, the goods were treated as raw areca nuts under heading 0802, not roasted nuts. For other nuts, the tariff and HSN notes were applied on the basis that roasting is a distinct process from drying or preservation; roasted cashew nuts fell under CTI 20081910, while roasted almond nuts and roasted pista nuts fell under CTI 20081991 as other roasted nuts. The preferential exemption under Notification No. 46/2011-Cus was held available only on proof of origin to the satisfaction of the proper officer under the applicable origin rules.
Roasted areca nut classification was not entertained because the issue was already covered by the Madras HC and, on the applicant's own moisture-content description of 10% to 15%, the goods were treated as raw areca nuts under heading 0802, not roasted nuts. For other nuts, the tariff and HSN notes were applied on the basis that roasting is a distinct process from drying or preservation; roasted cashew nuts fell under CTI 20081910, while roasted almond nuts and roasted pista nuts fell under CTI 20081991 as other roasted nuts. The preferential exemption under Notification No. 46/2011-Cus was held available only on proof of origin to the satisfaction of the proper officer under the applicable origin rules.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
