Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Applying the common parlance and essential character tests, the article explains that products whose composition and intended use show they are fruit-based beverage preparations cannot be excluded from a statutory "fruit drink" entry merely by being labeled as "sharbat" or by regulatory nomenclature; the decisive factors are nature, composition and commercial identity. Inclusive "including" clauses must be construed broadly and the Revenue bears the burden to justify residuary classification; resort to residuary entries is impermissible where a specific entry reasonably applies. Uniform concessional treatment across multiple States has evidentiary weight for commercial understanding and supports a bona fide classification claim.
Applying the common parlance and essential character tests, the article explains that products whose composition and intended use show they are fruit-based beverage preparations cannot be excluded from a statutory "fruit drink" entry merely by being labeled as "sharbat" or by regulatory nomenclature; the decisive factors are nature, composition and commercial identity. Inclusive "including" clauses must be construed broadly and the Revenue bears the burden to justify residuary classification; resort to residuary entries is impermissible where a specific entry reasonably applies. Uniform concessional treatment across multiple States has evidentiary weight for commercial understanding and supports a bona fide classification claim.
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