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October 17, 2026   Case Laws Customs
Composite car radio-DVD classification requires proof of principal function; indeterminacy places goods under the last equally meriting heading.
October 17, 2026   Case Laws IBC
Liquidation auction value governs stamp duty when transparent insolvency sales establish true market value for registration.
October 17, 2026   Case Laws Indian Laws
Administrative write-down authority cannot be implied after a reconstruction scheme omits specific AT-1 bond powers.
October 16, 2026   Notifications Customs
Customs clearance at Mandalgarh now covers unloading imported goods and loading export goods at the designated location.
October 16, 2026   Case Laws IBC
Financial Default Determination: Information Utility records and contemporaneous evidence support CIRP admission despite profitability disputes.
October 16, 2026   Case Laws GST
Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B filing when the requisite late fee is paid.
October 16, 2026   Case Laws GST
Statutory GST liability prevails over works-contract terms, leaving VAT-to-GST reimbursement claims for resolution against employers.
October 16, 2026   Case Laws GST
GST Payment Timing: Cash Ledger credit ends interest accrual, while late post-notice payment attracts mandatory penalty.
October 16, 2026   Case Laws GST
Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
October 16, 2026   Case Laws GST
ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
October 16, 2026   Case Laws GST
Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
October 16, 2026   Case Laws GST
Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
October 16, 2026   Case Laws GST
Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
October 16, 2026   Case Laws Income Tax
Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
October 16, 2026   Case Laws Income Tax
Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does not apply.
October 16, 2026   Case Laws GST
GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
October 16, 2026   Case Laws GST
Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
October 16, 2026   Case Laws GST
Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
October 16, 2026   Case Laws GST
Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.

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Home › Highlights › Customs › 2023 › November, 2023 › This
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Customs

Classification of imported goods - Cheese Polvaromas...

Classification of Imported Cheese Polvaromas Under Customs Tariff Heading 3302 1090 Confirmed.

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Customs November 11, 2023 Case Laws AT
Classification of imported goods - Cheese Polvaromas (semi-finished) / Cheese Polvaromas (semi-finished flavour compound) - The impugned goods are classifiable under CTH 3302 1090 of the Customs Tariff Ac - AT
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