GST classification revised for sulphur by-product; tariff entry omitted by notification, altering goods' tax treatment. Tariff heading 2503 00 10 concerns GST treatment of sulphur recovered as a by product; the schedule entry was amended by notification to omit the prior description 'sulphur recovered as by product in refining of crude oil', thereby altering the entry's descriptive scope and its GST scheduling.
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Provisions expressly mentioned in the judgment/order text.
GST classification revised for sulphur by-product; tariff entry omitted by notification, altering goods' tax treatment.
Tariff heading 2503 00 10 concerns GST treatment of sulphur recovered as a by product; the schedule entry was amended by notification to omit the prior description 'sulphur recovered as by product in refining of crude oil', thereby altering the entry's descriptive scope and its GST scheduling.
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