Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
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