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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of goods - SIKA Block Joining Mortar - a chemical ...

Case Laws     GST

April 17, 2018

Classification of goods - SIKA Block Joining Mortar - a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant’s product, namely ‘Sika Block Joining Mortar’ is already specified under tariff item 3214 90 90, heading 3824 does not come into the picture. - AAR

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