classification of goods
‘Sharbat Rooh Afza’ classifiable as fruit drink under Entry 103 of UPVAT Act taxable at 4%: Supreme Court
“The nomenclature “sharbat” does not strip the product of its essential character as a fruit-based beverage concentrate, particularly where its composition and intended use align with that understanding.”
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.
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.