https://www.taxtmi.com/caselaws?id=469804 GST classification of electronic control units was required to be reconsidered where the authorities departed from an earlier classification accepted under the Customs Tariff Act, 1975. The High Court noted that GST classification is linked to the Customs Tariff framework and that the petitioner relied on the Supreme Court decision in Keihin Penalfa Ltd. The impugned order confirming demand, interest and penalty was quashed, and the matter was remitted for fresh consideration in light of the Supreme Court ruling and the applicable rate notification framework. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 03 Jul 2026 19:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469804 GST classification of electronic control units was required to be reconsidered where the authorities departed from an earlier classification accepted under the Customs Tariff Act, 1975. The High Court noted that GST classification is linked to the Customs Tariff framework and that the petitioner relied on the Supreme Court decision in Keihin Penalfa Ltd. The impugned order confirming demand, interest and penalty was quashed, and the matter was remitted for fresh consideration in light of the Supreme Court ruling and the applicable rate notification framework. Case-Laws GST Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469804