The broomsticks which are made up of plastic and do not use a vegetable material alone are taxable
In the case of Rajat International, the Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) remanded the matter to decide the nature of goods, stating that Boom sticks made solely of plastic, without vegetable materials, are taxable. This appeal has been filed against confirmation of demand of Customs duty, interest and…
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