Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Classification dispute over imported Mukhwas (mouth freshener) centred on application of general rules of interpretation and the essential character test for mixtures. The authority analysed ingredient proportions (sugar-coated fennel ~50%, betel nut ~24%, seeds ~20%, plus sugar and dry coconut) and concluded betel nut is not the predominant or essential constituent. Trade/ commercial description was considered but composition determined classification. As a multi-ingredient food preparation not covered by specific pan masala or betel nut tariff entries, it is classifiable under the residual tariff for other food preparations (miscellaneous), with the ruling kept confidential.
Classification dispute over imported Mukhwas (mouth freshener) centred on application of general rules of interpretation and the essential character test for mixtures. The authority analysed ingredient proportions (sugar-coated fennel ~50%, betel nut ~24%, seeds ~20%, plus sugar and dry coconut) and concluded betel nut is not the predominant or essential constituent. Trade/ commercial description was considered but composition determined classification. As a multi-ingredient food preparation not covered by specific pan masala or betel nut tariff entries, it is classifiable under the residual tariff for other food preparations (miscellaneous), with the ruling kept confidential.
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