Classification of manufactured goods - Robinson Barley - Purity ...

VAT and Sales Tax

August 18, 2022

Classification of manufactured goods - Robinson Barley - Purity Barley - There can be no doubt that in trade parlance ‘Robinson Barley and Purity Barley’ would not be simply understood as ‘barley’ - In other words, they are identifiable, distinct, commercial products different from ordinary ‘barley’. If a customer went to a shop and asked for barley, such customer would not be supplied Robinson Barley or Purity Barley. Conversely, if the customer was to ask for Robinson Barley or Purity Barley, then he would not be supplied with plain barley. - The distinct commercial product ‘Robinson Barley’ cannot be classified as ‘cereal’ which is taxable @4% and has to be brought under the residual entry taxable @ 12%. - HC

View Source

← Previous Next →

Classification of manufactured goods - Robinson Barley - Purity ...

VAT and Sales Tax

August 18, 2022

You may also like:

Classification of goods - industrial grade Calcium Hydroxide of high purity of 86% and industrial grade Calcium oxide of high purity of 86% are rightly classifiable...

Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

Exemption to Sports Goods - ‘Thrillers’ and ‘Climbers’ manufactured and cleared by the appellant - there is no doubt that the product in question that being equipment...

Classification of goods - Classification of 'dry concrete mixture', loose or packed, manufactured by the appellant – Goods to fall under 3824.90 -'dry mix concrete' and...

Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the...

Classification of goods - absorbent cotton wool (non medicated) - ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific...

Classification of goods - Reactor - the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof”

Classification of goods - Classification of Horn Controller - Horn Controller manufactured and cleared by the appellants is rightly classifiable under Heading 85.12 of...

Classification of goods - Organic Composite Solvents - no grounds to classify the said goods manufactured by respondent as Motor Spirit - goods to be classified under...

Classification of goods - boora - mishri - batasha - makhana - conversion of sugar into subject goods is “manufacture” - produce/goods are liable to be classified under...

Quick Updates: