Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Classification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods' nature and condition at supply; because the material is a mineral-based, chemically or thermally activated exhausted adsorbent, it lacks the properties and utility of fresh bleaching earth and is not properly treated as a raw or processed clay. Consequently the material aligns with activated natural mineral products and is classifiable under HSN 3802 90 19, with the operative effect that GST applies at the notified rate of 18% (9% CGST + 9% SGST).
Classification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods' nature and condition at supply; because the material is a mineral-based, chemically or thermally activated exhausted adsorbent, it lacks the properties and utility of fresh bleaching earth and is not properly treated as a raw or processed clay. Consequently the material aligns with activated natural mineral products and is classifiable under HSN 3802 90 19, with the operative effect that GST applies at the notified rate of 18% (9% CGST + 9% SGST).
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