Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Woven man-made fibre label tapes, imported in rolls but specially processed for durable printing and intended solely to display garment-related information, fall within the heading for woven labels and similar textile articles rather than narrow woven fabrics. Their subsequent printing or cutting does not prevent them from possessing the essential character of labels. Where the material composition is confirmed as man-made fibre, classification applies under the specific tariff item for woven labels of man-made fibre rather than the residual entry. Products so classified fall within the concessional IGST entry for textile labels, subject to verification of declared characteristics and applicable conditions.
Woven man-made fibre label tapes, imported in rolls but specially processed for durable printing and intended solely to display garment-related information, fall within the heading for woven labels and similar textile articles rather than narrow woven fabrics. Their subsequent printing or cutting does not prevent them from possessing the essential character of labels. Where the material composition is confirmed as man-made fibre, classification applies under the specific tariff item for woven labels of man-made fibre rather than the residual entry. Products so classified fall within the concessional IGST entry for textile labels, subject to verification of declared characteristics and applicable conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
