Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
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