Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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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