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    Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
    Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
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Classification of imported goods - products used in the...

Imported Animal Feed Supplements Must Be Classified Under Specific Entries, Not Residuary Ones, Per Rule 3A of Customs Tariff.

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Customs February 7, 2023 Case Laws AAR
Classification of imported goods - products used in the preparation of animal feed supplements - when confronted with a specific classification entry vis-a-vis a residuary classification entry, one must favour the specific entry. In fact, that the mandate of Rule 3A of the General Rules of Interpretation of Customs Tariff. - The product would merit classification under Heading 2936 of the First Schedule to the Customs Tariff Act, 1975. - AAR

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Acts Income Tax