lassification of goods - MV Royale Floatal - The fine line of ...

Case Laws Central Excise

December 17, 2019

lassification of goods - MV Royale Floatal - The fine line of distinction between opulence and pleasurable degeneracy may pose a dilemma for the moralist but, in the absence of such considerations in ascertainment of rate of duty in the First Schedule to Central Excise Tariff Act, 1985, insistence upon classification on perception or usage would be tantamount to insinuating personal values which, while permissible in Legislative enactments, is to be eschewed in tax enforcement - has been correctly assessed under CTH 8901.

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lassification of goods - MV Royale Floatal - The fine line of ...

Case Laws Central Excise

December 17, 2019

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