Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Classification of imported goods - Papad (Topioca) (imported ...

Customs

April 26, 2023

Classification of imported goods - Papad (Topioca) (imported from China) - It is a settle principal of law that classification of goods is a matter relating to chargeability and the burden to prove is squarely on the revenue. If the department intends to classify the goods under a particular heading or sub-heading different from that claimed by the assessee, the department is required to adduce proper evidence and thereby discharge the burden of proof. - AT

View Source

 


 

You may also like:

  1. Classification of goods - rate of GST - PAPAD of different shapes and sizes - PAPAD is a thing entirely different and distinct from FRYUMS. Therefore, in common parlance...

  2. Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured - The traditionally Papad has been prepared manually, in round shape....

  3. Classification of goods - rate of tax - Puripapad - Unfried papad - The goods are of different shapes and sizes but similar in respect of the ingredients, manufacturing...

  4. Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - the product “different shapes and sizes Papad” is...

  5. Classification of goods - rate of CGST - “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) - the ‘Un-fried Fryums’ are...

  6. Classification of goods - rate of tax - sale/ supply of Fryums (papad) manufactured by the applicant - The product “fried - different shapes and sizes Papad” involved in...

  7. Classification of the product manufactured - Calcined China Clay - merely because the product of assessee, i.e., China Clay is calcined, it would not put it out of...

  8. Prohibition on import of milk and milk products from China

  9. Anti-dumping duty on import of bus/truck tyres from China

  10. Seeks to levy Safeguard Duty on Import of Carbon Black From China - Notification

 

Quick Updates:Latest Updates