Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
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An imported powdered Pelargonium sidoides root extract with maltodextrin carrier was classified as a standardized therapeutic preparation rather than a mere vegetable extract. Applying the HSN Notes and GRI 1 and 3(b), the Authority found that controlled extraction, concentration, drying and standardisation gave the goods the essential character of a medicament, intended for supply to pharmaceutical manufacturers for therapeutic or prophylactic use. It therefore ruled out Heading 1302 and Chapter 12, and classified the product under Heading 3003, specifically CTI 30039090, as a medicament not put up in measured doses or retail packing. Because the concessional customs notification applied only to Heading 1302 goods, the exemption was held unavailable.
An imported powdered Pelargonium sidoides root extract with maltodextrin carrier was classified as a standardized therapeutic preparation rather than a mere vegetable extract. Applying the HSN Notes and GRI 1 and 3(b), the Authority found that controlled extraction, concentration, drying and standardisation gave the goods the essential character of a medicament, intended for supply to pharmaceutical manufacturers for therapeutic or prophylactic use. It therefore ruled out Heading 1302 and Chapter 12, and classified the product under Heading 3003, specifically CTI 30039090, as a medicament not put up in measured doses or retail packing. Because the concessional customs notification applied only to Heading 1302 goods, the exemption was held unavailable.
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