CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Whether the goods are classifiable as sugar confectionery (HTS 1704 9090) or as coffee preparations (HTS 2101 1200): tribunal held Rule 1 and Rule 3(a) govern classification, applying essential character test; evidence showed sugar is the principal ingredient imparting sweetness while coffee extract is a minor aromatic additive, so the product's essential character remains sugar confectionery - result: classified under 1704 9090. Burden of proof where department proposes a different heading: revenue failed to adduce evidence to rebut the assessee's showing (FSSAI/FSSR classification and product descriptions supporting "candy"), so departmental classification was unsustainable. - CESTAT
Whether the goods are classifiable as sugar confectionery (HTS 1704 9090) or as coffee preparations (HTS 2101 1200): tribunal held Rule 1 and Rule 3(a) govern classification, applying essential character test; evidence showed sugar is the principal ingredient imparting sweetness while coffee extract is a minor aromatic additive, so the product's essential character remains sugar confectionery - result: classified under 1704 9090. Burden of proof where department proposes a different heading: revenue failed to adduce evidence to rebut the assessee's showing (FSSAI/FSSR classification and product descriptions supporting "candy"), so departmental classification was unsustainable. - CESTAT
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