Dispute Over Classification of Printed Leaflets: Goods or Services? Legal Criteria Must Prevail Over Practical Challenges.

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....Classification of supply - supply of goods or supply of services - printed leaflet supplied by the applicant - The appellant, as a part of their defence, has also put forth their practical difficulties while discharging their legal obligation under EPCG/ Advance License Scheme or under supplies to SEZ, they have also shown their inability to claim refund under the category of deemed export. Without going into the merits of the practical difficulties presented by them we observe that such arguments should not have any bearing on the outcome of the legally explained order. The classification of goods or services cannot be made merely on the ground that classifying their supply in a particular manner will deprive them from other benefits. - AAAR....