Wednesday, November 6, 2019

Machine imported to be used on floors shall be classified under heading no. 8479 89 99

GST/EXCISE/ST/VAT: Where assessee imported certain goods and declared same as 'L2 corded 20 scrubber' classifiable under Heading No. 8479 89 99 and Customs Authorities treated imported goods as 'vacuum cleaner' classifiable under Heading No. 8508 60 00, since goods, operating as a vacuum cleaner, was equipped with electric motor, it could not be fitted within description sought by Customs Authorities

from www.taxmann.com Latest Case Laws https://ift.tt/2Nm0ctf

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