Polypropylene Leno Bags Classification Dispute: Doctrine of Equitable Estoppel Blocks Tariff Heading Change Under GST.
Case-Laws
GST
Classification of goods under GST – Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading 3923 29 90 for claiming duty drawback, and no explanation could be offered as to why the Tariff Heading should be changed now to 6305 33 00, it is not permissible under the doctrine of equi
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