Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Products containing raw supari and menthol but not lime, katha or tobacco qualify as 'Betel nut product known as Supari' under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade/popular commercial understanding; prior rulings on trade understanding were applied. Consequent operative effect: the eight specified products attract GST as applicable to goods under HSN 2106 per Notification No. 9/2025-CT(R).
Products containing raw supari and menthol but not lime, katha or tobacco qualify as 'Betel nut product known as Supari' under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade/popular commercial understanding; prior rulings on trade understanding were applied. Consequent operative effect: the eight specified products attract GST as applicable to goods under HSN 2106 per Notification No. 9/2025-CT(R).
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