Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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...
Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
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