The bench held that the Commissioner (Appeals) while deciding classification, should keep the discussion in mind while working into the demand period and related statutory changes
The Ahembadad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that broomsticks made up of plastic without using vegetable material alone are taxable with effect from September 22, 2017. Rajat International, the appellant/assessee imported broomsticks, which were classified by the appellant under customs tariff heading 9603 1000. The…
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