Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
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...
AAC bricks/blocks were held not to qualify as ceramic products under Chapter 69 because the manufacturing process and test material showed a sand-lime type article subjected to steam treatment in autoclaves, not goods fired after shaping or heated above the Chapter 69 threshold. The Authority applied HSN Notes and Chapter 69 Notes to conclude that heading 6810 better matched the product description. It also rejected the argument that tariff item 69041000 must prevail as a specific entry, since heading 6810 likewise contains a specific entry for building blocks and bricks. The goods were therefore classified under heading 6810, and classification under tariff item 69041000 was denied.
AAC bricks/blocks were held not to qualify as ceramic products under Chapter 69 because the manufacturing process and test material showed a sand-lime type article subjected to steam treatment in autoclaves, not goods fired after shaping or heated above the Chapter 69 threshold. The Authority applied HSN Notes and Chapter 69 Notes to conclude that heading 6810 better matched the product description. It also rejected the argument that tariff item 69041000 must prevail as a specific entry, since heading 6810 likewise contains a specific entry for building blocks and bricks. The goods were therefore classified under heading 6810, and classification under tariff item 69041000 was denied.
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