The appellate authority held that interactive flat panel displays are primarily large display devices. Despite embedded computing features, they remain classifiable as monitors under HSN 85285900, attracting 28% GST.
The ruling held that food and beverage services used in providing taxable event management services qualify for ITC. It confirmed that such supplies form part of a composite supply, bringing them within the exception to the ITC blockage.
The authority ruled that a CKD e-rickshaw qualifies as a finished vehicle if it includes the motor and at least three other essential components. In such cases, the concessional 5% GST rate applies.
Advance ruling held QIAshredder cannot function independently and works only with a centrifuge. It was classified as parts under CTH 84219900, not 84212900.
The ruling confirms that dehydrated dark seedless raisins fall under CTI 08062010. The key takeaway is that dried seedless grapes retain their essential character as raisins for customs purposes.
The Authority examined whether imported girls’ slips resembled brassieres and held that absence of support features placed them under knitted underclothing. The ruling confirms classification under Heading 6108 for slips made of synthetic fibres.
The issue concerned classification of a beverage processing aid containing Polysorbate 65. The Authority held that it met Chapter 34 criteria and classified it as a non-ionic organic surface-active agent.
The case examined whether rugged portable devices with scanning and connectivity features should be treated as communication equipment. The Authority held that since data processing is the principal function, the devices are classifiable as portable ADP machines under Tariff Item 84713090.
The Authority rejected the application as the applicant failed to rectify notified deficiencies despite reminders. The ruling underscores that procedural compliance is mandatory before an advance ruling can be considered on merits.
The authority examined whether a flaxseed-based extract was a medicament or a vegetable extract. It ruled that a single plant extract with inert carriers, imported in bulk, falls under Heading 1302 as a vegetable extract.
