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...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
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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