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GST - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Classification of goods under GST - Since the Respondent ...


Polypropylene Leno Bags Classification Dispute: Doctrine of Equitable Estoppel Blocks Tariff Heading Change Under GST.

November 15, 2018

Case Laws     GST     AAAR

Classification of goods under GST - 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.

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