Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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AAR held that the anonymized applicant's product is a non-woven coir felt/sheet predominantly composed of coir and constitutes an intermediate industrial input rather than a finished bedding or furnishing article; consequently it does not fall within the entry for finished bedding articles and is not covered by the provision excluding coir products under the bedding entry. The Authority determined the proper 8-digit classification as 94049000 and concluded that the product is classifiable under the coir products entry in Schedule II, attracting GST at 12%. The ruling finalizes classification and applicable tax rate for the described coir felt/sheet.
AAR held that the anonymized applicant's product is a non-woven coir felt/sheet predominantly composed of coir and constitutes an intermediate industrial input rather than a finished bedding or furnishing article; consequently it does not fall within the entry for finished bedding articles and is not covered by the provision excluding coir products under the bedding entry. The Authority determined the proper 8-digit classification as 94049000 and concluded that the product is classifiable under the coir products entry in Schedule II, attracting GST at 12%. The ruling finalizes classification and applicable tax rate for the described coir felt/sheet.
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