classification of goods Archives

aluminium shelves classifiable as structures

Aluminium shelves used for growing mushroom classifiable as ‘aluminium structures’, not ‘parts’ of agricultural machinery: SC

When interpreting a tariff heading involved in a classification dispute, the tribunal or court may need to invoke and rely on the common or trade parlance test to understand the meaning and scope of the terms used in that tariff heading.

e-rickshaw import classification dispute

Case Briefs Tribunals/Commissions/Regulatory Bodies

Read Why CESTAT set aside penalties against E-rickshaw manufacturer alleged to have evaded duty in import classification dispute

The Tribunal stated that simply failing to disclose facts is not enough to extend the limitation period. Suppression must be deliberate and intended to evade duty and since no such intent is shown in the present case, the extended period cannot apply.