Case Laws

2014(10)LCX0103 : Goan Hotels & Clubs P. Ltd.: Calcareous Stone is classifiable under sub-heading 6802 29 00.

2024(09)LCX0508 : K B Autosys India Private Limited: Brake pads as friction material is classifiable under CTH 6813 8900

2009(09)LCX0099: Gokuldas Kotahwala: Rough Tumbled Turgurenite is classifiable under sub-heading 6810 99.

2006(03)LCX0130: Technosales Corporation: Acoustic false Ceiling panel is classifiable under sub-heading 6807 10.

2006(02)LCX0282: STP Ltd: Elotene W 3000, Self-adhesive bitumen/asphalt membrane used for water proofing, is classifiable under heading 6807.

2003(05)LCX0115: Emco Lenze Pvt. Ltd: Parts of friction disc used in electronic magnet clutches and brakes is classifiable under heading 6813.

2003(01)LCX0081: Kedia Agglomerated Marbles Ltd: Mosaic Tiles is classifiable under heading 6807.

2002(10)LCX0004: Ngp Industries Ltd: Rock wool products is classifiable under sub-heading 6807 00.

2002(08)LCX0062: Minwool Rock Fibres Ltd: Rockwool is classifiable under heading 6807.

2002(04)LCX0162: Grasim Industries Ltd: Karbate tubes are classifiable  under sub-heading 6815 10.

2000(10)LCX0072: Indcon Structurals (P) Ltd: Cement Tiles is classifiable under heading 6807.

2000(09)LCX0086: Isovolta (I) Pvt. Ltd: Mica Paper is classifiable under heading 6807.

2000(03)LCX0277: Polar Marmo Agglomerates Limited: Agglomerated Marble is classifiable under heading 6807.

1998(09)LCX0001: Carborundum Universal Ltd.: Waste and scrap not classifiable as parts is classifiable under the sub-heading 6801 90.

1998(08)LCX0056: Perfect Engg. Enterprises: Grinding wheels is classifiable under heading 6804.

1998(05)LCX0011: STP Limited: Glasseal 2.5 mm black and Torchseal 4 mm black is classifiable under heading 6807.

1998(01)LCX0229: Binani Zinc Ltd.: Machinery parts made of artificial graphite Goods are classifiable under sub-heading 6815 10.

1995(03)LCX0082: Kedia Agglomerated Marbles Ltd.: Agglomerated Marble is classifiable under heading 6807.

1993(03)LCX0072: Southern Petrochem. Indus. Corpn. Ltd.: Shaft sleeves are classifiable under chapter 68.

1992(07)LCX0042: Kutty Flush Doors and Furniture Co. Pvt. Ltd.: Wood and articles of wood-Master board is classifiable under sub-heading 6808 00.       

1986(04)LCX0025: Ballarpur Industries Ltd.: Granite Press Rolls is classifiable under heading 6801/16.

1983(03)LCX0005: Baker Mercer (India) Pvt. Ltd.: Honing Stones are classifiable under heading 6801/16(1).

Advance Rulings

2021(03)LCX0288(AAAR): Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement products and Timber): Fly Ash Bricks’ classifiable under 68159910 taxable @ 12% vide sl. no.177 of Schedule-II upto 14.11.2017 and @ 18% wef 15.11.2017 vide sl. no. 453 of Schedule III of N/N 01/2017-CT(R)