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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Classification of goods intended to be imported - Menthol Scented Sweet Supari - Flavoured and coated Illaichi - There cannot be a situation where same product is subjected to levy of basic customs duty under one CTH and levy of IGST under another CTH of the Customs Tariff Act, 1975. - The product namely Menthol Scented Sweet Supari merits classification under CTH 2106 90 30 - Flavoured and coated Illaichi merits classification under CTH 2106 90 99, of the First Schedule to the Customs Tariff Act, 1975. - AAR

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