Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Page of 4809
Press 'Enter' after typing page number.
741 to 760 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAR held that the puja samagri exemption is confined to the specific goods expressly listed in the notification, because the word "namely" makes the enumeration exhaustive. Rose water marketed as "Pooja Panneer" was therefore not exempt merely because it was used for ritual purposes or sold in devotional packaging. On tariff classification, the product was found not to be perfumes or toilet waters under heading 3303, and not an aqueous distillate obtained by steam distillation. On the material produced, it was classified as an aqueous solution of essential oils under tariff item 3301 9079 and subjected to GST at 18%.
The AAR held that the puja samagri exemption is confined to the specific goods expressly listed in the notification, because the word "namely" makes the enumeration exhaustive. Rose water marketed as "Pooja Panneer" was therefore not exempt merely because it was used for ritual purposes or sold in devotional packaging. On tariff classification, the product was found not to be perfumes or toilet waters under heading 3303, and not an aqueous distillate obtained by steam distillation. On the material produced, it was classified as an aqueous solution of essential oils under tariff item 3301 9079 and subjected to GST at 18%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
