https://www.taxtmi.com/caselaws?id=786531 Imported parts of poultry keeping machinery falling under heading 8436 were clarified as covered by tariff item 84369100 in Serial No. 199 of Schedule II, attracting 12% IGST. The later CBIC circulars were stated to be binding on departmental officers and, because they were beneficial and clarificatory, capable of retrospective application to regularise past periods on an as is where is basis. Applying that clarification, the 18% IGST demand was not sustainable, and the related interest, redemption fine, and penalties also could not be maintained. en-us Fri, 13 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786531 Imported parts of poultry keeping machinery falling under heading 8436 were clarified as covered by tariff item 84369100 in Serial No. 199 of Schedule II, attracting 12% IGST. The later CBIC circulars were stated to be binding on departmental officers and, because they were beneficial and clarificatory, capable of retrospective application to regularise past periods on an as is where is basis. Applying that clarification, the 18% IGST demand was not sustainable, and the related interest, redemption fine, and penalties also could not be maintained. Case-Laws Customs Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786531