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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Natural Antioxidant Water with natural Betel Leaf extract and natural Ajwain extract cannot be classified under HSN 2202 9920 as it does not contain any fruit juice or fruit pulp. The product is essentially 'Paan flavored water' with menthol crystals dissolved in propylene glycol as a flavoring additive. It is not classifiable under HSN 2201 1010 due to the exclusion clause of "nor flavoured" in the goods description. The product is rightly classifiable under HSN 2202 1090 as "All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured", taxable at 28% under Sl. No 12 to Schedule IV of the Notification No 1/2017, Central Tax (Rate) dated 28.06.2017, and compensation Cess at 12% under Sl. No 4 of Notification No 1/2017-Compensation Cess (Rate) dated 28.06.2017.
Natural Antioxidant Water with natural Betel Leaf extract and natural Ajwain extract cannot be classified under HSN 2202 9920 as it does not contain any fruit juice or fruit pulp. The product is essentially 'Paan flavored water' with menthol crystals dissolved in propylene glycol as a flavoring additive. It is not classifiable under HSN 2201 1010 due to the exclusion clause of "nor flavoured" in the goods description. The product is rightly classifiable under HSN 2202 1090 as "All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured", taxable at 28% under Sl. No 12 to Schedule IV of the Notification No 1/2017, Central Tax (Rate) dated 28.06.2017, and compensation Cess at 12% under Sl. No 4 of Notification No 1/2017-Compensation Cess (Rate) dated 28.06.2017.
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