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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
GST classification of biodiesel-HSD blends follows the Customs Tariff Act, 1975 and the HSN Explanatory Notes adopted for GST interpretation. Blends containing 70% or more petroleum oils fall under Heading 2710: B20, conforming to IS 16531, is classifiable under tariff item 27102020, while B30 falls under the residual tariff item 27102090 because no specific entry covers it. Blends containing less than 70% petroleum oils are excluded from Heading 2710 and fall under Chapter 38: B40, B50, B60 and B70 are classifiable under tariff item 38260000 as biodiesel and mixtures thereof.
GST classification of biodiesel-HSD blends follows the Customs Tariff Act, 1975 and the HSN Explanatory Notes adopted for GST interpretation. Blends containing 70% or more petroleum oils fall under Heading 2710: B20, conforming to IS 16531, is classifiable under tariff item 27102020, while B30 falls under the residual tariff item 27102090 because no specific entry covers it. Blends containing less than 70% petroleum oils are excluded from Heading 2710 and fall under Chapter 38: B40, B50, B60 and B70 are classifiable under tariff item 38260000 as biodiesel and mixtures thereof.
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