Classification of imported broomsticks: CESTAT directs re-adjudication

Rajat International Vs Commissioner of Customs-Mundra Customs (CESTAT Ahmedabad) The case of Rajat International vs. Commissioner of Customs-Mundra Customs, as decided by the CESTAT Ahmedabad, revolves around the classification of imported goods for the purpose of customs duty, interest, and penalty. The appellant, Rajat International, imported broomsticks and claimed exemption from Integrated Goods and Services Tax (IGST) under Sr. no. 144 of Notification No. 02/2017. The revenue, however, argued that the goods should be classified under Sr. no. 260 of Notification No. 01/2017, attracting 5% ...