Back
IN THE HIGH COURT AT CALCUTTA
DEBANGSU BASAK, MD.SHABBAR RASHIDI
Mega Flex Plastics Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT :
DEBANGSU BASAK, J.
1. Appellant has assailed the judgment and order dated February 10, 2023 passed in WPA 3667 of 2019 by the learned Single Judge.
2. By the impugned judgment and order, learned Single Judge has dismissed the writ petition filed by the appellant.
3. Learned Advocate appearing for the appellant has contended that, appellant is a manufacturer of polypropylene leno bags. He has contended that, the major raw material used in the manufacture of polypropylene leno bags is plastic granules.
4. Learned Advocate appearing for the appellant has contended that, prior to the introduction of the Goods and Services Tax Act, 2017, the appellant voluntarily declared the finished products under Chapter Heading 3923 2900 of the Central Excise Tariff Act, 1985 and enjoyed the duty drawback. With the introduction of the Act of 2017, the Tariff Heading of the same product, having the same composition and involving the same process of manufacturing, has been changed to 6305 33 00, except that the rate of tax has become higher.
5. Learned Advocate appearing for the appellant has contended that, the appellant declared polypropylene leno bags for export under the Tariff Heading 3923 2
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 under the Customs Tariff Act must align with their actual characteristics, particularly distinguishing between fully and partially coated fabrics.
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 burden of proof for product classification lies with the taxing authority, and mere assertions without evidence are insufficient to justify classification decisions.
The DGFT's circular improperly restricted FPS benefits contrary to the Foreign Trade Policy, reaffirming that products described under ITC HS code 5407 are entitled to benefits without retroactive li....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
