Broomsticks made of Plastic without a Vegetable Material alone are taxable w.e.f 22.09.2017: CESTAT [Read Order]

The bench held that the Commissioner (Appeals) while deciding classification, should keep the discussion in mind while working into the demand period and related statutory changes
CESTAT - custom services -excise services- Broomsticks - material taxes - CESTAT news - TAXSCAN

The Ahembadad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that broomsticks made up of plastic without using vegetable material alone are taxable with effect from September 22, 2017. Rajat International, the appellant/assessee imported broomsticks, which were classified by the appellant under customs tariff heading 9603 1000. The…

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