The ruling confirms that trading in cured tobacco leaves remains subject to 5% GST, providing clarity to dealers and preventing misinterpretation that only freshly plucked green leaves qualify for the concessional rate

Considering the advanced age of the petitioner, it allowed the petitioner to file the appeal before the appellate tribunal and also directed the tribunal to condone the delay.

CBIC allowed customs officers to waive fees for amendment or cancellation of export documents when such changes are required due to force majeure situations affecting exports.