Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Classification turns on the material and HSN heading: the bags are classified under Chapter 39 (plastics, heading 3923) regardless of claimed compostability. The Authority finds a compostability certificate was produced but holds it lacks competence to verify scientific biodegradability or the sufficiency of testing procedures; that determination lies with environmental authorities and falls outside its jurisdiction under the CGST framework. The concessional GST rate for 'Paper Sacks/Bags and bio-degradable bags' is conditional on actual biodegradability; if the goods are biodegradable the concessional 5% rate applies, otherwise general Chapter 39 rates apply.
Classification turns on the material and HSN heading: the bags are classified under Chapter 39 (plastics, heading 3923) regardless of claimed compostability. The Authority finds a compostability certificate was produced but holds it lacks competence to verify scientific biodegradability or the sufficiency of testing procedures; that determination lies with environmental authorities and falls outside its jurisdiction under the CGST framework. The concessional GST rate for 'Paper Sacks/Bags and bio-degradable bags' is conditional on actual biodegradability; if the goods are biodegradable the concessional 5% rate applies, otherwise general Chapter 39 rates apply.
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