Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Graphene cleared in a carrier medium (e.g., masterbatch or solvent) raises the issue whether it is classifiable as graphene under HSN 38019000 or by reference to the carrier. Applying Rule 3(b) of the General Rules for Interpretation, the product must be classified according to the component imparting its essential character; graphene, though functionally significant, merely enhances properties and does not displace the carrier's commercial and technical identity. Accordingly, no fixed heading was ruled in advance, and classification is to be determined at the time of clearance based on composition, predominant character, function, and market perception - AAR
Graphene cleared in a carrier medium (e.g., masterbatch or solvent) raises the issue whether it is classifiable as graphene under HSN 38019000 or by reference to the carrier. Applying Rule 3(b) of the General Rules for Interpretation, the product must be classified according to the component imparting its essential character; graphene, though functionally significant, merely enhances properties and does not displace the carrier's commercial and technical identity. Accordingly, no fixed heading was ruled in advance, and classification is to be determined at the time of clearance based on composition, predominant character, function, and market perception - AAR
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