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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Classification of goods - applicable rate of tax - Agricultural manually hand operated Seed dressing, Coating and Treating drum - to be classified under HSN 8201 or under HSN 8437? - the GAAR has correctly classified the product in question under Chapter Heading 8436 and tariff item 8436 80 90. - liable to GST at 12% - AAAR
Classification of goods - applicable rate of tax - Agricultural manually hand operated Seed dressing, Coating and Treating drum - to be classified under HSN 8201 or under HSN 8437? - the GAAR has correctly classified the product in question under Chapter Heading 8436 and tariff item 8436 80 90. - liable to GST at 12% - AAAR
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