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2019 (7) TMI 46 - AAAR - GSTClassification of goods - Gudakhu - levy of compensation cess - liability of NCCD - whether classified under CETH 2403 99 90 or under the tariff item ‘24031110’? - rate of tax - HELD THAT:- By applying the interpretative rules, which are statutory guidelines for interpreting the tariff and taking into consideration the relevant sub-heading note, we are in agreement with the rulings of the Advance Ruling Authority that “Gudakhu” being manufactured by the Appellant for use as a tooth paste is appropriately classifiable under residuary tariff item 2403 9990. Neither in the appeal petition nor during the hearing of the case, the appellant could produce any case law/judgments of High Court/order of CESTAT, where-in products manufactured by the appellant was ordered for classification under Tariff item 240311. Scope of the forum - higher rate of Compensation Cess for sub-heading 2403 9990 vis-a-vis 2403 11 10 - HELD THAT:- The fixation of rate of duty is beyond the scope of this forum. The Ruling pronounced by the Advance Ruling Authority, is thus correct and justified - appeal dismissed.
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