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RAJARSHI BHARADWAJ
Harsh Polyfabric Private Limited – Appellant
Versus
Union of India – Respondent
Headnote: Read headnote
JUDGMENT :
RAJARSHI BHARADWAJ, J.
1. The present writ petition has been filled in relation to the order passed by the appellate authority wherein Spunbonded Polypropylene Bed Sheets have been classified under the heading 5603 instead of 6304 thereby partially denying the refund of accumulated Input Tax Credit on account of inverted duty structure of Rs. 39,61,030/- for such classification.
2. The facts in a nutshell are that the petitioner is a company duly incorporated under the provisions of the Companies Act, 1956 and are inter alia engaged in manufacturing, exporting and supplying of various non-woven fabrics and Spunbonded Polypropylene Bed Sheets (hereinafter referred to as ‘PPSB Bed Sheet’) since 2007. The petitioner classifies such non-woven fabrics and PPSB Bed Sheet under the chapter headings 5603 and 6304 of the Customs Tariff Act, 1975 respectively.
3. The Petitioner engages in the production of non-woven fabric utilizing Polypropylene Granules (referred to hereinafter as “PP Granules”) through the application of Spun Bond technology. The Spun Bond process, a metho
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 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 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.
The main legal point established in the judgment is the interpretation of the Andhra Pradesh General Sales Tax Act and the Additional Duties of Excise Act to determine the tax liability of specific g....
Tax exemption for HDPE woven fabrics requires actual levy of additional duty; nil rate does not equate to exemption under sales tax law.
The main legal point established is that the statutory scheme of refund under Section 54(3) of the CGST Act, 2017 applies to cases of accumulation of unutilised input tax credit due to an inverted du....
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