Case Laws

2024(08)LCX0469 : A-1 Impex : Imported goods HDPE Regrind is classifiable under CTI 3901 2000.

2024(05)LCX0061 : Dy Director Animal Husbandry : Insulated Boxes are rightly classifiable under CTH 3923.

2024(03)LCX0477 : Ess Enn Impex : Inflatable party items are classifiable under CTH 3926 90 99.

2015(10)LCX0222 : ITC Ltd.: Plastic waste and scrap is classifiable under sub-heading 3915 90.

2015(03)LCX0234 : Surya Exim Ltd. :HDPE/LDPE Regrind Plastic granules are classifiable under heading 3901.

2014(09)LCX0060 :Mclloyds & co.: Plastic waste and scrap generated during manufacturing is classifiable under sub-heading 3915 90.

2013(04)LCX0278 :Ajay Industrial corp.Ltd: PVC Chlorinated are classifiable under heading 3904.

2012(06)LCX0077 : Ndc Drug & Chemical P. Ltd.: Xanthan Gum USP 80 Mesh is classifiable under heading 3913 and not under Chapter 13 as natural gum.

2011(04)LCX0299 :Henkel Teroson India Ltd. : Copolymer of vinyl chloride and vinyl acetate is classifiable under heading 3904.

2010(04)LCX0186 : Sohams Foundation Engineering Pvt. Ltd: Nylon Flodrain FD5 is classifiable under sub-heading 3926 90 80.

2008(09)LCX0209 : Universal Ventures : Plastic box for containing jewellery, producing music on opening them is classifiable under sub-heading 3926 90 and not under sub-heading 9503 50 as toy musical box.

2008(06)LCX0072:Grasim Industries Ltd. :Alpha-Cellulose Grade Arbocel  is classifiable under sub-heading 3912 90.

2005(07)LCX0148: Unique Pharmaceutical Laboratories: Plastic bottles with cap and nozzles are classifiable as bottle as a whole under sub-heading 3923 30.

2004(01)LCX0182:Johnson & Johnson Ltd: Self  adhesive reflective film are classifiable under sub-heading  3919 90.

2003(05)LCX0007: Dakle Reinforced Plastic (P) Ltd.: FRP Vessels made of plastics is classifiable under sub-heading 3926 90.

2003(04)LCX0109: Gujarat Polyster :Nomex Aramid Paper is classifiable under chapter 39.

2003(03)LCX0139: Thermoforming Industries: Plastic grills for air-conditioners are classifiable under Chapter 39 and not under Chapter 84.

2003(01)LCX0098:J.K Synthetics : Silicon oil is classifiable under chapter 39.

2003(01)LCX0089: Gujarat Raffia Industries Ltd.: Tarpaulin and Tents are classifiable under heading 3926 and not under heading 6306.

2002(03)LCX0052:Super Cassettes Industries Ltd: Corrugated liners for audio cassettes are classifiable under sub-heading 3920 62.

2002(02)LCX0133:M.N  Rama Rao & Co.: Rolls of filter segments is classifiable under heading 3921.

2002(02)LCX0028: Caprihans India Ltd.: Sunpac as article of plastic is classifiable under sub-heading 3926 90.

2001(10)LCX0043:ITC Bhadrachalam Paper Board Ltd: Hiko Trays as article of plastic goods are classifiable under chapter 39.

2001(07)LCX0040:Ideal Sheets Metal stamping & pressing pvt ltd.: Regrind Polycarbonate a single thermoplastic material transformed into a primary form is classifiable under sub-heading 3907 40.

2001(06)LCX0006: Chand Industries: Bobbins of plastic is classifiable under heading 3923 and not under heading 8714.

2001(03)LCX0140:Ideal Sheet Metal Stamping & pressing Pvt Ltd: Regrind Polycarbonate a recyclate plastic in flakes is classifiable under sub-heading 3907 40.

2001(02)LCX0221: Interplas (India) Pvt. Ltd.: Glass Filled Nylon-66 Insulating Liners classifiable under sub-heading 3926 90 and not under sub-heading 8546 00. 

2000(08)LCX0307: Netlon India Ltd.: Etruded Plastics mesh/nets is classifiable under sub-heading 3926 90.

2000(08)LCX0265: G.S. Chemicals: Cellulose acetate phthalate is classifiable under heading 3912 and not under heading 2942.

2000(08)LCX0006: M.M. Rubber Company Ltd.: Biaxilly oriented polypropylene films (BOPP) is classifiable under sub-heading 3920 31.

2000(06)LCX0089: Padmini Polymers Ltd.: Jewel Box is classifiable under sub-heading 3924 90.  

2000(04)LCX0257: Ramakrishna Raju: Fabric-based laminates’ is classifiable under heading 3926.

2000(01)LCX0041:Uniplast Impex Pvt Ltd : Acrylic sheet pieces/offcuts are classifiable under sub-heading 3906 90.

1999(10)LCX0261:Amrit Solar (P) Ltd.: Filter screen for hydrosol is classifiable under sub-heading 3926 99.

1999(05)LCX0250: Shreeji Indusries : Foam sheets used as pads for painting tools are classifiable under sub-heading 3926 40.

1998(11)LCX0146: Swarup Fibres Industries Ltd.: Sheets/film of vulcanised fibre are classifiable under sub-heading 3920 72 and not under sub-heading 4823 90. 

1998(02)LCX0083: Shri Krishna Polyurethane Ind. (P) Ltd.: Foam articles are classifiable under sub-heading 3926 10.

1998(01)LCX0120: K.W.H. Heliplastics Ltd.: Plastic tanks and vats are classifiable under sub-heading 3925 10 and not under sub-heading 3926 90.   

1997(11)LCX0110: Pantagon Plastic: Acrylic sheets are classifiable under Chapter 39.

1997(07)LCX0054:Hico Products Ltd.: : Silicon oil is classifiable under chapter 39.

1997(04)LCX0121:Spic Ltd.: Stainless Steel Screws with Plastic Washers is classifiable under sub-heading 3926 90.

1997(04)LCX0023: Jai Laminates Ltd.: Decorative laminated sheets classifiable in heading 3920 31/37 and not under chapter 48.

1997(01)LCX0043: Metroark Pvt. Ltd.: Silicons used as electrical insulators classifiable under heading 3910 and not under heading 8546.

1996(09)LCX0231: A.R. Industries: Vimsol is classifiable under sub-heading 3905 10.

1995(10)LCX0110: Dimple Overseas Ltd.: HDPE goods are classifiable under Chapter 39.

1995(09)LCX0064:Indian Cable co. Ltd: Hypalon is classifiable as synthetic rubber not as synthetic resin under chapter 39 and 40.

1993(11)LCX0050: Syn Pack (P) Ltd.: Self-adhesive tapes are classifiable under heading 3919. Printed self-adhesive tapes are classifiable under heading 3926 or Chapter 49.

1992(12)LCX0004:Plast Fab: PVC Flocked Sheets in rolls are classifiable under heading 3921.

1992(10)LCX0041:Towa Ribbons Pvt.Ltd.: Correctable film ribbons jumbo rolls are classifiable under heading 3920.

1992(10)LCX0039: Jyoti Plastic: Tubes, pipes and pipe fittings being articles of general use of plastic are classifiable under heading 3917.

1990(06)LCX0032: Satya Vijay Exports Pvt. Ltd.: Polystyrene Copolymers having about 87.5% Styrene is classifiable under sub-heading 3903 90.

1990(05)LCX0023:Heli Plastics Ltd: Vestolen P 6522 grey and vestolen 6502 Block is a polypropylene is classifiable under chapter 39.

1988(04)LCX0047: Bhor Industries Ltd.: Plasticizers are classifiable under heading  3901/18.

1987(10)LCX0079: Dura Foam Industries: Top skin, bottom skin, side skin and Foam cut pieces classifiable under heading 3915.

1987(04)LCX0091: H.M.T. Ltd.: Watch glasses made of acrylic material is classifiable under heading 3907.  

1985(01)LCX0052: National Insulated Cables Co. Of India Ltd.: Hypalon is classifiable under heading 3901/06.  

1984(09)LCX0008: Indian Textile Paper Tube Company Ltd.: Top line tube winder endless belts is classifiable under heading 3907 and not under heading 5916/17 or 4005/16.

1984(01)LCX0005:Hoechst Dyes & Chemicals Ltd: Mowiol S 50B is polyvinyl derivative is classifiable under heading 3901/06.

1983(08)LCX0067: Sunrise Electric Corporation: E class electrical grade insulating papers are classifiable under heading 3901/06 and not under heading 4801/21.

Advance Rulings

2024(09)LCX0070(AAR): Om Vinyls Private Limited : Table cover, television cover and Washing machine cover fall under tariff item 392690 while bags would be classified under item 3923
 

2024(06)LCX0008(AAR): KPX chemical India Pvt. Ltd. : KONIX KE — 810, KONIX FA — 505 and KONIX KE — 880S merit classification under CTI 3907 29 90.

2019(09)LCX0348(AAR): Stinzo Automotives Pvt. Ltd: Detachable foot mats used for motor vehicles, manufactured from PVC including TPU/Foam and sold in detachable condition as standalone products are PVC foot mats classifiable under 3904 10.

2020(03)LCX0092(AAR): Mount Fab Packaging LLP: BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP classifiable as plastic bags under 3923.

2020(05)LCX0082(AAR): Dynamic Techno Medicals Pvt. Ltd.: Cast protector classifiable under 3926 90 99

2020(07)LCX0131(AAR): Manishbhai Champakbhai Mehta: HSN code of grinding of plastic depends upon the type of polymers in primary forms of the heading 3901 to 3914.

2020(08)LCX0141(AAR): Concepts India: Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under 3923.

2020(09)LCX0175(AAR): Rotex Fabric Pvt. Ltd.: Non-woven bags manufactured through the intermediate product Non-woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923.

2020(09)LCX0197(AAR): Max Non Woven Pvt. Ltd.: Non-woven bags manufactured through the intermediate product Non-woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923.

2020(09)LCX0203(AAR): Gujarat Raffia Industries Limited.: HDPE Tarpaulin is classifiable under 39269099 and taxable @18%. PE laminated fabric, PP Ropes, Pondliner, Vermibed, Weed mat, Wagon cover, Fumigation cover, Azolla Bed, Agro shade net, HDPE woven laminated fabrics, PP/HDPE woven fabric are classifiable under 39269099 and taxable @ 28% upto 14.11.2017. and 18% from 15.11.2017. Grow bags will be classifiable under subheading 39232990.

2020(12)LCX0202(AAR): Ananta Synthetic Innovations: Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner) will be classifiable under 39269099.

2021(01)LCX0325(AAR): Trellborg Marine Systems India Pvt. Ltd.: Bollards classifiable under 73259999 taxable @18%. Bolts (fixtures) classifiable under 73181500 taxable @ 18%. Nuts (fixtures) classifiable under 73181600 taxable @ 18%. Screw (fixtures) classifiable under 73181500 taxable @ 18%. Washer (fixtures) classifiable under 73182200 taxable @ 18%. Frontal Frames classifiable under 73269080 taxable @ 18%. Fascia Pads – UHMW PE pads classifiable under 39201099 taxable @ 18%. Buoys classifiable under 89079000 taxable @ 5%. Chains classifiable under 73158900 taxable @ 18%. Swivel / D-Shackle/ Chain tensioner classifiable under 73159000 taxable @ 18%. Rubber Fender (both types) classifiable under 40169400 taxable @ 28% upto 14.11.2017 and 18% from 15.11.2017 onwards. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading-73181500/73181600/73182200) and taxable @ 18%. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ classified as ‘Installation Services (other than Construction) (Service Code-998739) and the GST applicable thereon will be 18%

2021(03)LCX0276(AAAR): Soft turf: PVC carpet Mat in question is classifiable under 3918.

2021(04)LCX0143(AAAR): Nishith Vipinchandra Shah Pooja Enteroprise: Imported plastic item namely ‘Plastic Mechanical Liquid Dispenser’ shall be classified under 3923.50.

2022(03)LCX0102(AAR): Texel Industries Ltd: Geomembrane is classified at HSN 5911, tariff item 59111000 and Woven Tarpaulin is classified at HSN 3926, tariff item 39269099.