Classification of goods: classify items by how they are presented, not by their intended post-sale use. Printed plastic sheets ready for use in manufacturing stoppers, lids, caps and similar closures are to be classified by reference to their nature as presented for assessment, not by their subsequent use as packaging; the essential character test should not be applied to recharacterise goods based solely on what they may immediately become after clearance, and the Board directs field formations to adopt this approach and finalise pending assessments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of goods: classify items by how they are presented, not by their intended post-sale use.
Printed plastic sheets ready for use in manufacturing stoppers, lids, caps and similar closures are to be classified by reference to their nature as presented for assessment, not by their subsequent use as packaging; the essential character test should not be applied to recharacterise goods based solely on what they may immediately become after clearance, and the Board directs field formations to adopt this approach and finalise pending assessments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
