Classification of goods - rate of GST - solar LED Torch - even the packing of the impugned product does...

Classification of goods - rate of GST - solar LED Torch - even the packing of the impugned product does not intend to describe it as solar power based device. That being the case we find the argument of the applicant outlandish and arbitrary and a weak attempt to avail concessional rate. - AAR .....

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