Imtiyaz Kaiyum Barvatiya ., In re
Date: September 3, 2024
Subject Matter
Classification of imported goods can’t be changed after importation unless there is a change in the character of the goods
Summary
The case involves an applicant who imports goods categorized as essential parts for ships, arguing that these goods should be classified under specific chapter headings of the Customs Tariff Act, 1975, to qualify for a reduced GST rate of 5% as per N…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Imtiyaz Kaiyum Barvatiya, Madina Masjid Road. Soni Bazaar. Upleta, Rajkot. Gujarat- 360 490, is engaged in the business of sale and distribution of Marine Distress Signals, Emergency Position Indicating Radio Beacon [EP1RB| and Search and Rescue Transponder |SART], Ship Security Alert System |SSAS|, Navigation and Communication E…