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Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
HC determined the petitioner's products were correctly classified under Tariff Item 2202 99 20 as "fruit pulp or fruit juice-based drinks" rather than under 2202 10 90 as "waters containing added sugar or flavoured." The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential character to the beverage. The Revenue failed to discharge its burden of proof by not providing alternative test reports. The court set aside penalties under Section 74 of CGST Act, finding no evidence of willful suppression or fraud. Interest levied under Section 50 was also invalidated, and the court clarified that post-October 2021 tax notifications could not be applied retrospectively.
HC determined the petitioner's products were correctly classified under Tariff Item 2202 99 20 as "fruit pulp or fruit juice-based drinks" rather than under 2202 10 90 as "waters containing added sugar or flavoured." The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential character to the beverage. The Revenue failed to discharge its burden of proof by not providing alternative test reports. The court set aside penalties under Section 74 of CGST Act, finding no evidence of willful suppression or fraud. Interest levied under Section 50 was also invalidated, and the court clarified that post-October 2021 tax notifications could not be applied retrospectively.
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