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2023 (7) TMI 873 - MADRAS HIGH COURTChange in the classification of goods (to avail concessional rate of duty) - flavored milk drinks/dairy products - to be classified under Chapter-22 or under Chapter-4 - HELD THAT:- A perusal of the impugned order would show that prior to coming into force of the GST Act, under the earlier regime the product was classified under HSN 22029930 in order to avail the concessional rate of central excise duty. After the introduction of the GST, the petitioner has deliberately changed the classification of flavored milk to a head under HSN 042/0403 in order to avail a low rate of GST ie; from 12% to 5%. However, there is absolutely no change either in the ingredients or in the manufacturing process. Further, the authority below has analyzed the export invoices of the petitioner which would clearly show that the petitioner was adopting the HSN 22029930 for Badam Milk. The further analyzes of the export details between January, 2021 and October, 2021, it is seen that all the export products are classified under HSN 22029930. Therefore, the respondents have considered each and every arguments put forward by the petitioner and the respondents have also analyzed the documents submitted by them. If aggrieved, the remedy is only by filing an appeal, since the petitioner has not been able to establish that there has been grave error in the exercise of jurisdiction or that there has been violation of principles of natural justice warranting the petitioner to approach this Court directly. The Writ Petition is disposed of with liberty to the petitioner to file an appeal before the appropriate authority under Section 107 of the Act.
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