https://www.taxtmi.com/caselaws?id=396072 The product described as Rice Bran (22+oil) was held not to answer the tariff description of rice bran in its ordinary and commercial sense, because rice bran is obtained from rice milling and consists of the seed coat, germ and broken grains. The material on record instead showed a product made from rice husk of poha and mamra with sludge or wax oil, and the manufacturing process was not clearly established. In the absence of proof that it fell within the claimed description, the product was classified under residual heading 38259000 and taxed at 9% CGST and 9% SGST under the relevant GST notification. en-us Tue, 17 Mar 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396072 The product described as Rice Bran (22+oil) was held not to answer the tariff description of rice bran in its ordinary and commercial sense, because rice bran is obtained from rice milling and consists of the seed coat, germ and broken grains. The material on record instead showed a product made from rice husk of poha and mamra with sludge or wax oil, and the manufacturing process was not clearly established. In the absence of proof that it fell within the claimed description, the product was classified under residual heading 38259000 and taxed at 9% CGST and 9% SGST under the relevant GST notification. Case-Laws GST Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396072