Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Classification by essential character determines that both shaving cream and shaving foam fall under HSN heading 3307 but occupy different subheadings: shaving cream is classifiable under tariff item 33071010 while shaving foam falls under 33071090. A conjoint reading of Schedule I and Schedule II entries in the concessional rate notification treats shaving cream (33071010), shaving lotion and aftershave lotion as accommodated in Schedule I at the concessional tax, while other pre-shave/shaving/aftershave preparations including shaving foam remain in Schedule II. Operative tax effect: shaving cream and specified lotions taxed at 2.5% CGST + 2.5% SGST; shaving foam taxed at 9% CGST + 9% SGST.
Classification by essential character determines that both shaving cream and shaving foam fall under HSN heading 3307 but occupy different subheadings: shaving cream is classifiable under tariff item 33071010 while shaving foam falls under 33071090. A conjoint reading of Schedule I and Schedule II entries in the concessional rate notification treats shaving cream (33071010), shaving lotion and aftershave lotion as accommodated in Schedule I at the concessional tax, while other pre-shave/shaving/aftershave preparations including shaving foam remain in Schedule II. Operative tax effect: shaving cream and specified lotions taxed at 2.5% CGST + 2.5% SGST; shaving foam taxed at 9% CGST + 9% SGST.
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