Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The CESTAT held that the imported health supplements are classifiable under CTH 2106 9099 and attract 18% IGST under Sr. No. 453 of Schedule III of Notification No. 1/2017-IGST rate, not 28% under Sr. No. 9 of Schedule IV. The goods were not protein concentrates or food flavouring materials. The demand for differential IGST was time-barred as there was no suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside.
The CESTAT held that the imported health supplements are classifiable under CTH 2106 9099 and attract 18% IGST under Sr. No. 453 of Schedule III of Notification No. 1/2017-IGST rate, not 28% under Sr. No. 9 of Schedule IV. The goods were not protein concentrates or food flavouring materials. The demand for differential IGST was time-barred as there was no suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside.
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