Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Psyllium seeds (Isabgol) supplied as raw material to processing units fall under tariff sub-heading 1211 90 13, as the tariff entry and HSN Notes specifically cover Psyllium seeds. Exemption for fresh or chilled goods depends on the condition of the seeds at the time of supply. Storage in dry, ventilated godowns, without information on storage duration, gives the seeds a dried character; they therefore cannot be treated as fresh or chilled. The specific exemption for fresh or chilled goods and the alternative exemption for goods of seed quality are unavailable. Dried Psyllium seeds are liable to GST at 5%.
Psyllium seeds (Isabgol) supplied as raw material to processing units fall under tariff sub-heading 1211 90 13, as the tariff entry and HSN Notes specifically cover Psyllium seeds. Exemption for fresh or chilled goods depends on the condition of the seeds at the time of supply. Storage in dry, ventilated godowns, without information on storage duration, gives the seeds a dried character; they therefore cannot be treated as fresh or chilled. The specific exemption for fresh or chilled goods and the alternative exemption for goods of seed quality are unavailable. Dried Psyllium seeds are liable to GST at 5%.
Note: It is a system-generated summary and is for quick reference only.
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