PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Imported PVC, PS and PU wall panels, sheets and mouldings were held classifiable under Heading 3921 because, applying GRI 1 and Chapter Notes 10 and 11 to Chapter 39, their essential character remained that of plastic plates or sheets used as interior decorative coverings. The interlocking or profiled edges were treated as part of the extrusion process, not further working that would exclude them from Heading 3921. They were also not structural building elements or complex ornamental architectural features, so Heading 3925 for builders' ware did not apply. The products were classified in the relevant sub-headings based on their actual polymer composition, subject to verification.
Imported PVC, PS and PU wall panels, sheets and mouldings were held classifiable under Heading 3921 because, applying GRI 1 and Chapter Notes 10 and 11 to Chapter 39, their essential character remained that of plastic plates or sheets used as interior decorative coverings. The interlocking or profiled edges were treated as part of the extrusion process, not further working that would exclude them from Heading 3921. They were also not structural building elements or complex ornamental architectural features, so Heading 3925 for builders' ware did not apply. The products were classified in the relevant sub-headings based on their actual polymer composition, subject to verification.
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