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...
CESTAT ruled printed thermal paper ATM rolls are classifiable under Chapter 49 (CETH 49019900) as products of printing industry rather than Chapter 48 (CETH 48119099). The tribunal determined that printing on thermal rolls creates a distinct ATM roll product where the printed content (transaction details, instructions, logos) serves a primary rather than incidental purpose. The printed matter and blank portions constitute integrated elements serving informational purposes. Following precedents from similar cases involving thermal papers and printed materials, CESTAT held that when articles are printed, their primary purpose of conveying information makes them appropriately classifiable under heading 49.01. Appeal allowed in favor of the appellant.
CESTAT ruled printed thermal paper ATM rolls are classifiable under Chapter 49 (CETH 49019900) as products of printing industry rather than Chapter 48 (CETH 48119099). The tribunal determined that printing on thermal rolls creates a distinct ATM roll product where the printed content (transaction details, instructions, logos) serves a primary rather than incidental purpose. The printed matter and blank portions constitute integrated elements serving informational purposes. Following precedents from similar cases involving thermal papers and printed materials, CESTAT held that when articles are printed, their primary purpose of conveying information makes them appropriately classifiable under heading 49.01. Appeal allowed in favor of the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
