Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Classification focused on whether products are Ayurvedic medicaments or cosmetics, applying the twin test of ingredient composition and common parlance together with statutory licensing; Tribunal found ingredients, dosages and drug licences established medicinal character and classified goods under Chapter 30, displacing the cosmetics classification. Liability was tested by manufacturer status under loan licence law: the job worker was held to be the manufacturer and pre-August 2011 demands against the principal were set aside. The appellant qualified for SSI exemption for Sept 2011-Feb 2012 and had paid duty from March 2012 after registration, so no differential duty nor penalties were imposed.
Classification focused on whether products are Ayurvedic medicaments or cosmetics, applying the twin test of ingredient composition and common parlance together with statutory licensing; Tribunal found ingredients, dosages and drug licences established medicinal character and classified goods under Chapter 30, displacing the cosmetics classification. Liability was tested by manufacturer status under loan licence law: the job worker was held to be the manufacturer and pre-August 2011 demands against the principal were set aside. The appellant qualified for SSI exemption for Sept 2011-Feb 2012 and had paid duty from March 2012 after registration, so no differential duty nor penalties were imposed.
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