Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
AAR held that the applicant's products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Rate) was superseded by a subsequent notification, the concessional 5% GST rate on Quick Lime and Hydrated Lime under Heading 2522 remained unchanged.
AAR held that the applicant's products, namely 90% Quick Lime and 85%-95% Hydrated Lime with 10%-15% impurities, are classifiable under Heading 2522 as Quicklime and Slaked Lime, and not under Heading 2825. On this classification, the applicable GST rate is 5% under the relevant rate notification. The AAR observed that although N/N. 1/2017-Central Tax (Rate) was superseded by a subsequent notification, the concessional 5% GST rate on Quick Lime and Hydrated Lime under Heading 2522 remained unchanged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
