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 January 2017 Year 2017 This

Classification of ladies leather footwear - sandals or chappals? ...


Court Rules Commercial Parlance Test Determines Classification of Ladies' Leather Footwear Over Preconceived Notions by Revenue Authorities.

January 28, 2017

Case Laws     Customs     HC

Classification of ladies leather footwear - sandals or chappals? - Revenue, acted upon prejudice and a preconceived notion that ladies sandals cannot be without a back strap - the commercial parlance test would predominate - HC

View Source

 


 

You may also like:

  1. Classification of goods - appropriate rate of GST - U-bolt - Front Spring Bolts - Spring Pins - Since in the Commercial parlance the goods in question are known as Nuts...

  2. Classification of imported goods requires following settled law and General Rules for Interpretation of Import Tariff. The finding of goods being separately identifiable...

  3. Classification - VAT - Commissioner of Taxes is directed to adopt the twin test for determining the classification, meaning thereby the common parlance test such as the...

  4. This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

  5. HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

  6. Validity of SCN proposing to declare the petitioners as wilful defaulters - Classification of Account as NPA - Impact of CIRP proceedings under IBC - The High Court held...

  7. Classification - the classification has been determined on the basis of the length of the flock fibres being between 0.45 limited to 0.5 mm which was never contested and...

  8. The key aspects of the case relate to the maintainability of an application before the Advance Ruling Authority, classification of imported goods, and the applicability...

  9. Method of valuation - Applicability of most appropriate rule for valuation - it is not the method of valuation that determines the applicability but that the method...

  10. The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

  11. HC ruled on customs duty exemption for Lactulose imports, addressing classification under Sr. No. 166(A) versus 166(B) of N/N. 50/2017. The court determined that while...

  12. Classification of the goods manufactured by the appellants - chewing tobacco - the learned commissioner has erred in not resorting to the Trade Parlance Test in the...

  13. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  14. Classification of services - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade...

  15. CESTAT dismissed the appeal concerning classification of imported Squid Liver Powder, upholding its classification under CTH 2309 9090 rather than CTH 2301 2011. The...

 

Quick Updates:Latest Updates