https://www.taxtmi.com/caselaws?id=764138 Chewing tobacco classification for GST compensation cess was held to depend on the tariff scheme adopted under the GST compensation cess notification, and the Department's consistent treatment of the goods under the relevant 2403 entry was upheld. The Court stated that classification cannot be altered merely to obtain a lower rate unless there is a legally relevant change in the product, manufacture, facts, tariff entry, or tax regime; food safety materials and a State ban were irrelevant to tariff classification. It also held that writ interference with an advance ruling is confined to narrow Article 226 review, and the challenge to the Appellate Authority for Advance Ruling failed on maintainability and merits. en-us Thu, 24 Oct 2024 00:00:00 +0530 Wed, 15 Jul 2026 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764138 Chewing tobacco classification for GST compensation cess was held to depend on the tariff scheme adopted under the GST compensation cess notification, and the Department's consistent treatment of the goods under the relevant 2403 entry was upheld. The Court stated that classification cannot be altered merely to obtain a lower rate unless there is a legally relevant change in the product, manufacture, facts, tariff entry, or tax regime; food safety materials and a State ban were irrelevant to tariff classification. It also held that writ interference with an advance ruling is confined to narrow Article 226 review, and the challenge to the Appellate Authority for Advance Ruling failed on maintainability and merits. Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764138