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...
The primary issue is classification: the product is a processed betel-nut preparation (cleaning, cutting, dehydration, flavoring) meeting Chapter 21's supplementary note defining "betel nut product known as supari"; GIR 3(a) (most specific description) and CBIC guidance support placing it under CTH 2106 90 30 - outcome: classified under 21069030. The secondary issue is entitlement to exemption: Serial No. 39, Table 1, Notification No. 68/2012 covers all Chapter 21 goods (except certain alcoholic compounds); since the product falls under 21069030 it qualifies for the concession under Sr. No. 39. - AAR
The primary issue is classification: the product is a processed betel-nut preparation (cleaning, cutting, dehydration, flavoring) meeting Chapter 21's supplementary note defining "betel nut product known as supari"; GIR 3(a) (most specific description) and CBIC guidance support placing it under CTH 2106 90 30 - outcome: classified under 21069030. The secondary issue is entitlement to exemption: Serial No. 39, Table 1, Notification No. 68/2012 covers all Chapter 21 goods (except certain alcoholic compounds); since the product falls under 21069030 it qualifies for the concession under Sr. No. 39. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
