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GST - Highlights / Catch Notes

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Classification of goods - Pattadar Pass Book cum Title Deed is a ...


Pattadar Pass Book Not a "Document of Title," Classified Under Chapter Heading 4820, Not 4907, Per Customs Tariff Act.

August 24, 2020

Case Laws     GST     AAAR

Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title as claimed by the Appellant and is not classifiable under Chapter Heading 4907 of the Customs Tariff Act, The Pattadar Pass Book cum Title Deed is classifiable under Chapter heading 4820 of the Customs Tariff Act. - AAAR

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