https://www.taxtmi.com/caselaws?id=70951 A notified tariff entry, once it places perfumery within the luxury goods category, must be applied as classified and cannot be disregarded on the ground that the item is commonly used. On the materials accepted in the order, agarbatti was treated as perfumery; accordingly, it fell within the later luxury goods entry and attracted the higher sales tax rate. The Tribunal noted that any challenge to the correctness of the statutory classification lies elsewhere, not by ignoring the notified entry in assessment. The assessing authority's treatment of agarbatti as luxury goods was therefore upheld and the assessments were restored. en-us Wed, 30 Jul 1975 00:00:00 +0530 Mon, 23 Jan 2012 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70951 A notified tariff entry, once it places perfumery within the luxury goods category, must be applied as classified and cannot be disregarded on the ground that the item is commonly used. On the materials accepted in the order, agarbatti was treated as perfumery; accordingly, it fell within the later luxury goods entry and attracted the higher sales tax rate. The Tribunal noted that any challenge to the correctness of the statutory classification lies elsewhere, not by ignoring the notified entry in assessment. The assessing authority's treatment of agarbatti as luxury goods was therefore upheld and the assessments were restored. Case-Laws Income Tax Wed, 30 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70951