Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported goods remained classified under Chapter 8, sub-heading 0802 80. It concluded that the processes applied did not transform the goods into preparations of betel nut under Chapter 21. Even the addition of flavoring agents did not alter the classification. Therefore, the AAR upheld the classification under Chapter 8 for all the imported goods.
Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported goods remained classified under Chapter 8, sub-heading 0802 80. It concluded that the processes applied did not transform the goods into preparations of betel nut under Chapter 21. Even the addition of flavoring agents did not alter the classification. Therefore, the AAR upheld the classification under Chapter 8 for all the imported goods.
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