Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Bags manufactured by weaving HDPE/PP strips are classifiable under Heading 6305 and not under Heading 3923. Heading 3923 covers articles for conveyance or packing of goods but excludes household articles, tableware, toilet articles, containers of Heading 42.02, and flexible intermediate bulk containers of Heading 63.05. The impugned bags, being woven from plastic strips, merit classification under Heading 6305 as per the Gujarat High Court judgment. Even if classified under Chapter 39, no duty is payable on goods supplied against H-Form for CENVAT credit and cum-duty benefit. When the duty itself is not chargeable, interest and penalties are set aside. The appeal is allowed.
Bags manufactured by weaving HDPE/PP strips are classifiable under Heading 6305 and not under Heading 3923. Heading 3923 covers articles for conveyance or packing of goods but excludes household articles, tableware, toilet articles, containers of Heading 42.02, and flexible intermediate bulk containers of Heading 63.05. The impugned bags, being woven from plastic strips, merit classification under Heading 6305 as per the Gujarat High Court judgment. Even if classified under Chapter 39, no duty is payable on goods supplied against H-Form for CENVAT credit and cum-duty benefit. When the duty itself is not chargeable, interest and penalties are set aside. The appeal is allowed.
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