Case Laws

2012(10)LCX0089: Parag  Books pvt. ltd.: Historical  item- Telegraphic message addressed to  “Mahatma Gandhi, New Delhi” with certain scribling in hand on the message also year of, message is not clear. The paper prices US $2074 only for historical interest in the paper and is classifiable under sub-heading 9705 00 90.

Advance Rulings

2024(04)LCX0096(AAR): Larsen & Toubro Limited: Bronze Cladding Panels (BCP)’ is classifiable under heading 9703 and more specifically under sub-heading 97039010.