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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Levy of IGST on import of goods - classification pumps and pump ...


Customs Authorities Fail to Reclassify Imported Pump Filters for Washing Machines, IGST Levy Issue Arises.

August 28, 2023

Case Laws     Customs     AT

Levy of IGST on import of goods - classification pumps and pump filters imported for for ‘washing machines’ and ‘dishwashers’ - essential onus devolving on customs authorities for re-classification has not been discharged in the impugned proceedings. - the declared classification of the imported goods prevails. - AT

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