https://www.taxtmi.com/caselaws?id=370929 Toasted bread products are distinguished from bread under the aligned HSN and Customs Tariff descriptions: bread falls under HSN 1905.90.90, while rusks, toasted bread and similar products fall under HSN 1905.40.00. Toasted products were therefore treated as taxable under Entry 7 of the Third Schedule, rather than the bread entry or the branded-goods entry. Trade mark registration for breads generally does not extend to distinct toasted products merely because the brand appears on their packaging. A genuinely debatable classification dispute based on competing statutory interpretations does not justify penalty. en-us Mon, 05 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370929 Toasted bread products are distinguished from bread under the aligned HSN and Customs Tariff descriptions: bread falls under HSN 1905.90.90, while rusks, toasted bread and similar products fall under HSN 1905.40.00. Toasted products were therefore treated as taxable under Entry 7 of the Third Schedule, rather than the bread entry or the branded-goods entry. Trade mark registration for breads generally does not extend to distinct toasted products merely because the brand appears on their packaging. A genuinely debatable classification dispute based on competing statutory interpretations does not justify penalty. Case-Laws VAT and Sales Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370929