Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Imported woven textile rolls intended solely for printing as labels/badges, though lacking pre-woven inscriptions, were held to fall within "woven labels, badges and similar articles" under heading 58.07 because the tariff entry expressly includes "similar articles" and HSN explanatory notes guide classification; the Calcutta HC ratio relied on supported treating such strips as label-like articles. Consequently, the goods were classified at 8-digit level under CTI 5807 1010/5807 1020/5807 1090 based on composition, and were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the applicable IGST on import. - AAR
Imported woven textile rolls intended solely for printing as labels/badges, though lacking pre-woven inscriptions, were held to fall within "woven labels, badges and similar articles" under heading 58.07 because the tariff entry expressly includes "similar articles" and HSN explanatory notes guide classification; the Calcutta HC ratio relied on supported treating such strips as label-like articles. Consequently, the goods were classified at 8-digit level under CTI 5807 1010/5807 1020/5807 1090 based on composition, and were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the applicable IGST on import. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
