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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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CESTAT ruled Apatite (Ground) Calcium Phosphate = CTH 2510 NOT CTH 2835. Overseas supplier Global Ceramics involved.

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Full Text of the Document

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....The CESTAT, an Appellate Tribunal, addressed the issue of reclassification of imported goods, specifically Apatite (Ground) Calcium Phosphate, under CTH 25102030 or CTH 28352690. Relying on a previous decision involving a similar importer, it was held that the goods should be classified under CTH 2510 as they met the criteria of natural Calcium Phosphate or Apatite Calcium Phosphate. The Tribunal analyzed Tariff entries and HSN Explanatory Notes to reach this conclusion. Despite the lack of retesting, the involvement of the same overseas supplier supported the classification decision. As a result, the impugned orders were set aside, and the appeals were allowed.....