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
GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of goods - Tamarind Fruit obtained from the ...


Tamarind Fruit Classified Under Tariff Heading CTH 08109020 as "Fresh" Due to Lack of Drying Process.

October 30, 2019

Case Laws     GST     AAR

Classification of goods - Tamarind Fruit obtained from the farmers - When a specific Tariff heading is available, there is no necessity to follow further interpretative rules. In the case at hand, the applicant has stated that the Tamarind fruit' purchased by the farmers do not undergo any process of drying either by sun or industrial process and is hence, classifiable under CTH 08109020 as Tamarind, fresh'.

View Source

 


 

You may also like:

  1. Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

  2. Classification of goods - Ber Berry - containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices - The process of manufacture...

  3. The dispute centered around the classification of imported goods, calcium carbonate, under the appropriate Customs Tariff Heading (CTH). The revenue classified it as...

  4. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

  5. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

  6. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  7. Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519 8100 and CTH 8527 9990. Notification No. 49/2008-CE(NT) dated...

  8. Classification of the goods - preparation of Betel Nuts known as ‘Boiled Supari’ - Given the definition of the sub-heading “Betel nut product known as ‘Supari’”, read in...

  9. The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

  10. Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

  11. Classification of goods - rate of GST - (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are...

  12. The AAR held that provisionally preserved areca nut (whole) and provisionally preserved areca nut (split) are to be classified under CTH 2008 19 20 'Other roasted nuts &...

  13. The case pertains to the classification of imported goods, specifically 'prepared additives for cements, mortars or concretes', for the purpose of determining the...

  14. CESTAT, an Appellate Tribunal, addressed the classification of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names. The issue was...

  15. Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

 

Quick Updates:Latest Updates