Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications.
AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications.
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