Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Classification of imported goods - squid liver powder - Preparations of a kind used in animal feeding - CTH 230120 preferred by the appellants covers ‘flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates’. The heading does not cover products containing ingredients of plant origin. - the classification of the ‘Squid Liver Powder’ has been correctly done under CTH 23099090 - AT
Classification of imported goods - squid liver powder - Preparations of a kind used in animal feeding - CTH 230120 preferred by the appellants covers ‘flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates’. The heading does not cover products containing ingredients of plant origin. - the classification of the ‘Squid Liver Powder’ has been correctly done under CTH 23099090 - AT
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