https://www.taxtmi.com/caselaws?id=752952 CESTAT Ahmedabad remanded the case back to Commissioner (Appeals) regarding IGST exemption classification of imported broom sticks. The primary issue was whether goods fell under Sr. no. 144 of Notification No. 02/2017-IGST (nil rate) for brooms made of vegetable materials, or Sr. no. 260 of Notification No. 01/2017 (5% IGST) for other types. Commissioner (Appeals) failed to address this classification issue. CESTAT noted that from September 22, 2017, brooms were divided into two categories - vegetable material brooms (exempt) and others including plastic brooms (taxable). Matter remanded for fresh determination of goods' nature and proper classification considering statutory amendments. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 21 May 2024 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752952 CESTAT Ahmedabad remanded the case back to Commissioner (Appeals) regarding IGST exemption classification of imported broom sticks. The primary issue was whether goods fell under Sr. no. 144 of Notification No. 02/2017-IGST (nil rate) for brooms made of vegetable materials, or Sr. no. 260 of Notification No. 01/2017 (5% IGST) for other types. Commissioner (Appeals) failed to address this classification issue. CESTAT noted that from September 22, 2017, brooms were divided into two categories - vegetable material brooms (exempt) and others including plastic brooms (taxable). Matter remanded for fresh determination of goods' nature and proper classification considering statutory amendments. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752952