Case Laws

2024(03)LCX0258: Group Pharmaceuticals Limited: BIOMIN F Ground Glass and ‘BIOMIN C-Glass is rightly classifiable under CTI 3207 4000 and plastic pallets use for packaging is classifibale under CTH 39 23

2005(08)LCX0413: Roofil Industries: Mixture of sand, cement and small amount of additives is classifiable under sub-heading 3214 90.

2004(08)LCX0099:Supreme Industries Ltd.: Synthetic Resin AF 543 F3 is  classifiable under sub-heading 3204 90.

2000(08)LCX0047: Indrox Chemicals Limited: Indrox 9 PR12 is classifiable under sub-heading 3204 30.

2000(07)LCX0101: Berger Paints India Ltd.: Aluminium Paint is classifiable under heading 3208.

1999(08)LCX0057: Bonanzo Engineering & Chemicals Pvt. Ltd.: Distemper is classifiable under sub-heading 3209 90.

1998(09)LCX0172: Shiv Dye Stuff & Intermediate Ind.: Copper Phthalocyanine Crude (CPC) is classifiable under sub-heading 3204 19.

1998(04)LCX0080: ICI (India) Limited: Putty is classifiable under heading 3214 and not under sub-heading 3208 30. 

1997(04)LCX0084:Law Publishers: Thermographic Printing Powder though not a conventional printing ink is classifiable under heading 3213.

1997(02)LCX0126:H.E.S Ltd. : Tritium Luminous Compound Grade-I is classifiable under sub-heading 3206.

1994(05)LCX0059: Rajasthan Petro Synthetics Ltd : Mater Batch is classifiable under Chapter 32 and sub classification depends on whether pigment content is organic or inorganic.

1993(11)LCX0056: Luxor Pen Company: Titanium dioxide is classifiable under Heading 3206.

1993(11)LCX0056: Luxor Pen Co. : Crayons preparation if based on polyethylene, is  classifiable under sub-heading 3204 17 and if based on inorganic pigment, then classifiable under sub-heading 3206 10.

1993(04)LCX0060: Kiran Xray Screen Ltd: Calcium Tungstate  Lumilux (Luminous Pigment) is classifiable under heading 3204.

1991(01)LCX0026: Crystal Paints: Apcolite Universal Stainer is classifiable under sub-heading 3213 00.

1990(06)LCX0071:Apoorva Impex : Titanium Dioxide Rutile (TiO2) is classifiable under sub-heading 3206 10.

1984(03)LCX0030: Bombay Paints & Allied Products Ltd.: Titanium Dioxide (Rutile Grade) RCR2" is classifiable under heading 324/12 (1) and not under heading 2801/58 (12).

Advance Rulings

2019(09)LCX0160(AAR): Flint Group India Private Limited: Technical Varnish and Medium being used in printing industry is classifiable under 3208