Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Classification of joss powder under customs tariff was contested: the tribunal applied Note 1(a) to Chapter 44 and concluded that only wood powders used primarily for perfumery or medicinal purposes fall under the exclusion to Chapter 44, while products lacking essential perfumery or medical characteristics are not classifiable under the plant products heading and therefore attract Chapter 44 classification; outcome: remand to verify eligibility to Notification No.46/2011 and challenge to classification allowed. On limitation, the tribunal held that an extended five year demand requires collusion, willful misstatement or suppression and that the SCN issued after one year was time barred; outcome: impugned order set aside and appeals allowed with consequential benefits.
Classification of joss powder under customs tariff was contested: the tribunal applied Note 1(a) to Chapter 44 and concluded that only wood powders used primarily for perfumery or medicinal purposes fall under the exclusion to Chapter 44, while products lacking essential perfumery or medical characteristics are not classifiable under the plant products heading and therefore attract Chapter 44 classification; outcome: remand to verify eligibility to Notification No.46/2011 and challenge to classification allowed. On limitation, the tribunal held that an extended five year demand requires collusion, willful misstatement or suppression and that the SCN issued after one year was time barred; outcome: impugned order set aside and appeals allowed with consequential benefits.
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