Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Psyllium seeds fall under tariff sub-heading 1211 90 13 within Heading 1211. GST exemption for fresh or chilled seeds depends on the goods' condition when supplied, not on processes before procurement from farmers. Storage in dry ventilated godowns constitutes drying, and absent evidence that the seeds remained fresh from harvest through onward supply, they cannot be treated as fresh or chilled. The supplies therefore fall under the rate entry for dried goods and are taxable at 5%. Exemption claimed for goods of seed quality is also unavailable on that classification.
Psyllium seeds fall under tariff sub-heading 1211 90 13 within Heading 1211. GST exemption for fresh or chilled seeds depends on the goods' condition when supplied, not on processes before procurement from farmers. Storage in dry ventilated godowns constitutes drying, and absent evidence that the seeds remained fresh from harvest through onward supply, they cannot be treated as fresh or chilled. The supplies therefore fall under the rate entry for dried goods and are taxable at 5%. Exemption claimed for goods of seed quality is also unavailable on that classification.
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