Friday, July 26, 2019

Adjudicating Authority to take decision w.r.t. classification of goods after re-test report was furnished to assessee

GST/EXCISE/ST/VAT: Where question for consideration before Adjudicating Authority was as to whether product 'Eco Bath Wipes' being manufactured by assessee had to be classified under Heading No. 3402 90 91 or under Heading No. 3307 30 90 and he obtained a test report in this regard and served same on assessee and assessee requested said authority to cause product to be tested again but Adjudicating Authority without a re-test being conducted issued show cause notice on assessee, Adjudicating Aut

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