Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Classification of a composite "planter basket with needle-tufted coir liner" turned on application of GIR 3(b) as a composite good, since GIR 2(a) was inapplicable to a complete, assembled product; the essential character was held to be imparted by the iron basket, which is a finished ornamental/utilitarian article rather than a "part of general use" under Section XV notes, resulting in classification under CTH 8306.29.90. Classification of the coir liner when exported separately turned on Section XI Note 7 treating moulded/processed textile articles as "made-up"; the latex-sprayed, needle-felted coir liner, not covered elsewhere, fell under the residual heading for miscellaneous made-up textile articles, resulting in classification under CTH 6307.90.99. - AAR
Classification of a composite "planter basket with needle-tufted coir liner" turned on application of GIR 3(b) as a composite good, since GIR 2(a) was inapplicable to a complete, assembled product; the essential character was held to be imparted by the iron basket, which is a finished ornamental/utilitarian article rather than a "part of general use" under Section XV notes, resulting in classification under CTH 8306.29.90. Classification of the coir liner when exported separately turned on Section XI Note 7 treating moulded/processed textile articles as "made-up"; the latex-sprayed, needle-felted coir liner, not covered elsewhere, fell under the residual heading for miscellaneous made-up textile articles, resulting in classification under CTH 6307.90.99. - AAR
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