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2018 (11) TMI 663 - AAAR - GSTClassification of goods - PP Leno Bags - whether classified under CTH 39232990 or under CTH 63053300 - Benefit of Duty Drawback - Doctrine of equitable estoppels - Held that:- Polypropylene Leno Bags are manufactured by the Respondent by weaving polypropylene strips (tapes). Polypropylene is a variety of plastic and it is a fact that the Respondent declared the Polypropylene Leno Bags voluntarily under Tariff Heading 3923 29 90 and enjoyed the duty drawback. No cogent reason could be offered by the Respondent as to why and how the Tariff Heading is now sought to be changed from 3923 29 90 to 6305 33 00. Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading 3923 29 90 for claiming duty drawback, and no explanation could be offered as to why the Tariff Heading should be changed now to 6305 33 00, it is not permissible under the doctrine of equitable estoppels that the Respondent is allowed to take such a divergent stand now. Ruling:- The item Polypropylene Leno Bags (PP Leno Bags) manufactured by the respondent be classified under Tariff Heading 39232990.
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