The Tribunal upheld reclassification and duty recovery but ruled that section 111(o) applies only where exemption conditions are breached. Mere ineligibility to exemption due to wrong classification ...
The Authority refused to rule on roasted areca nut classification, holding that the issue had already been conclusively decided by a High Court. A statutory bar prevented reconsideration despite ...
Artificial intelligence brings to classification a scalable, accurate alternative. Using natural language processing and ...
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