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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification confirms high-rate tax applies until scheduled expiry for specified goods and prior exemption was omitted.</h1> GST classification of goods under tariff heading 9023 is in Schedule 4 and carries a high applicable GST rate; the descriptive provision for demonstrational instruments, apparatus and models previously identifying items designed for demonstration and unsuitable for other uses has been omitted by notification, narrowing the prior descriptive exemption and thereby affecting the scope of goods subject to the tariff entry.

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