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MD. NIZAMUDDIN
Mega Flex Plastics Ltd. – Appellant
Versus
Union of India – Respondent
Headnote: Read headnote
JUDGMENT
Heard learned advocates appearing for the parties.
By this writ petition petitioner has challenged the legality of the impugned order dated 25th October, 2018 passed by the West Bengal Appellate Authority for Advance Ruling and has prayed for two-fold relief, firstly, for declaring the impugned circular no. 80/54/2018-GST dated 31st December, 2018, issued by the Government of India, Ministry of Finance being Annexure – P-9 to the Writ Petition as unconstitutional and secondly, for setting aside the impugned order dated 25th October, 2018, passed by the West Bengal Appellate Authority for Advance Ruling.
Main issue involves in the instant writ petition relates to a classification disputes of the product in question and refusal by the authority concerned to consider the petitioner’s prayer for allowing it to change the classification of Tariff head of its same product under the Central Excise Tariff Act after introduction of the GST Act, 2017.
Facts involve in brief in the instant case as appears from relevant records are as hereunder:
The main legal point established in the judgment is that the product in question is made from plastic granules and cannot be treated as textile articles, as uniformly adopted by the Appellate Authori....
The classification of goods for tax purposes must align with common parlance, and the burden of proof rests with the revenue authority to substantiate its claims.
The court established that woven fabrics, regardless of raw material, are classified as textiles under GST, ensuring uniformity in tax treatment across similar products.
The classification of goods under the Customs Tariff Act must align with their actual characteristics, particularly distinguishing between fully and partially coated fabrics.
Tax exemption for HDPE woven fabrics requires actual levy of additional duty; nil rate does not equate to exemption under sales tax law.
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