Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Paper bags composed of paper/paperboard are classifiable under Chapter 48's packing containers heading and, absent evidence of biodegradability, do not qualify for the concessional 5% rate for "Paper Sacks/Bags and bio-degradable bags." Carton-specific entry for corrugated/non-corrugated cartons is inapplicable to bags. The product falls in the residual category of the packing-containers heading, bringing it under the cited Schedule II entry and attracting an 18% GST rate (9% CGST + 9% SGST).
Paper bags composed of paper/paperboard are classifiable under Chapter 48's packing containers heading and, absent evidence of biodegradability, do not qualify for the concessional 5% rate for "Paper Sacks/Bags and bio-degradable bags." Carton-specific entry for corrugated/non-corrugated cartons is inapplicable to bags. The product falls in the residual category of the packing-containers heading, bringing it under the cited Schedule II entry and attracting an 18% GST rate (9% CGST + 9% SGST).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
