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...
Imported automatic soap dispensers were held classifiable under CTI 8424 89 90 as mechanical appliances for dispersing liquids. The Tribunal applied the distinction between dispersing and spraying, finding that the product senses the hand, mixes air with liquid soap, and dispenses foam through an outlet, but does not spray liquid. Because Chapter Heading 9616 covers sprays, including toiletry sprays, and its HSN notes exclude dispersing or spraying appliances covered by Chapter 8424, classification under CTI 9616 10 20 was rejected. The departmental classification was held erroneous and the contrary appellate order was set aside.
Imported automatic soap dispensers were held classifiable under CTI 8424 89 90 as mechanical appliances for dispersing liquids. The Tribunal applied the distinction between dispersing and spraying, finding that the product senses the hand, mixes air with liquid soap, and dispenses foam through an outlet, but does not spray liquid. Because Chapter Heading 9616 covers sprays, including toiletry sprays, and its HSN notes exclude dispersing or spraying appliances covered by Chapter 8424, classification under CTI 9616 10 20 was rejected. The departmental classification was held erroneous and the contrary appellate order was set aside.
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