News & Media 13th May 2021

The Never Ending Classification Syndrome

Authors

Adarsh SomaniPartner | Mumbai

Latest Thought Leadership

international trades
Alerts & Updates 30th Apr 2026

India – New Zealand Free Trade Agreement

Read More
Podcasts 30th Apr 2026

ELP Podcast Series: Directors and the Law — An Insider’s View

Read More
Alerts & Updates 29th Apr 2026

Verifiable consent for processing personal data of children under the DPDP Act

Read More
Alerts & Updates 27th Apr 2026

IMPACT OF THE 2026 AMENDMENT TO TRANSGENDER ACT ON EMPLOYERS AND EMPLOYEES

Read More

A perpetual subject of dispute under the Indian tax laws, has been the classification of goods. Ranging from the age old dispute on classification of coconut oil to the recent dispute on sanitizers, classification disputes have been a common ingredient of litigation under most Indian indirect tax laws. The recent decision of the Apex Court in the case of Westinghouse Saxby Farmer Ltd, has only raged the storm further, with most industries importing or supplying parts of finished goods being impacted. Adarsh Somani, Partner, ELP and Sonam Bhandari, Principal Associate, ELP analyze this landmark classification conundrum and possible avenues of resolution.

Read More

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.