Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Laundry soap was treated as distinct from toilet soap under the common parlance test and the Customs Tariff structure, because toilet soap is for personal cleansing while laundry soap is for washing clothes, and BIS specifications showed material differences in composition and characteristics. Occasional dual use did not change the product identity, so laundry soap could not be brought within the concessional entry for toilet soap. Accordingly, laundry soap bars weighing less than 500 grams were classified under tariff item 34011942 as other soap and attracted GST at 9% CGST and 9% SGST under serial no. 66 of Schedule II, rather than the concessional rate for toilet soap.
Laundry soap was treated as distinct from toilet soap under the common parlance test and the Customs Tariff structure, because toilet soap is for personal cleansing while laundry soap is for washing clothes, and BIS specifications showed material differences in composition and characteristics. Occasional dual use did not change the product identity, so laundry soap could not be brought within the concessional entry for toilet soap. Accordingly, laundry soap bars weighing less than 500 grams were classified under tariff item 34011942 as other soap and attracted GST at 9% CGST and 9% SGST under serial no. 66 of Schedule II, rather than the concessional rate for toilet soap.
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