Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
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