Case Laws

2024(06)LCX0002 :Super Crop Safe Ltd.: Thiram -Tri Methyl Thirum Disulphide are classifiable under heading 3808 9230.

2017(01)LCX0016 :Ibiden Singapore Pt. Ltd.: Selective catalytic reduction honeycomb (SCR) and SCR with Ammonia slip catalyst honeycomb are classifiable under sub-heading 3815 19 00 and 3815 12 10

2016(05)LCX0122 :Lgc Promochem India Pvt. Ltd. :Drug Pharmaceutical products are classifiable under heading 3822

2016(03)LCX0116 :Penshibao wang P. Ltd. :Pesticide/Insecticide are classifiable under sub-heading 3808 91 09

2015(07)LCX0056 :In re. Dupont India Pvt Ltd :Insecticides are classifiable under heading 3808

2013(04)LCX0233:Komal Trading co.:Activated Bentonite is classifiable under heading 3802

2012(01)LCX0229 :Arteco Coolants India Pvt. Ltd. :Anti-freeze constituents “super concentrate” is classifiable under sub-heading 3824 90 90

2010(12)LCX0017 :Jocil Ltd. : Palm Stearin is classifiable under chapter -38

2010(07)LCX0144 :Adani Willmar Ltd.: Calcium Bentonite is classifiable under heading 3802

2008(09)LCX0111 :Janata Sales Corporation :Investment powder used as jewel casting is classifiable under heading 3816

2005(09)LCX0227:Whirlpool of India Ltd.: Deodorizer LTC catalyst  is classifiable under sub-heading 3815 19.

2004(11)LCX0052:Iftex Oil & Chemicals Pvt.Ltd :Pennzadd 3114 is classifiable under sub-heading 3811 19.

2004(09)LCX0084:Chemet Chemicals Pvt.Ltd .: Methyl parathion  is classifiable under sub-heading 3808 10.

2001(05)LCX0005:Indo Nissin Foods Ltd.: Ribotide is classifiable under sub-heading 3824 90.

2000(12)LCX0250: H.P.L. Chemicals Ltd.: Hydrazine classifiable under  heading 3823.

2000(10)LCX0246:Hoec Bardahl India Ltd.:  Carburettor cleaner, Octane booster etc are classifiable under sub-heading 3811 00.

2000(05)LCX0047: Line Writing Aids (P) Ltd.: Type correction instrument classifiable under classifiable under sub-heading 3824 90.

1999(05)LCX0256:Danmet Chemical Pvt. Ltd :CRC anti-corrosive agent is classifiable under heading 3811.

1999(03)LCX0116: Ciba Speciality Chemicals Ltd: Finishing agents classifiable under sub-heading  3809 00.

1998(11)LCX0081: Pesticides Mfrs. And Formulators Ascn. Of India: Pesticides are classifiable under heading 3808.

1998(09)LCX0016: A.P. Chemicals: Chemical preparation is classifiable under the sub-heading 3823 00.

1998(06)LCX0085: Industrial Organic Corporation Ltd.: Calcium propionate is classifiable under sub-heading 3808 10.  

1998(03)LCX0216: Monarch Moulding (P) Ltd.: Desmodur VT 66" is classifiable under sub -heading 3823 90 . 

1998(02)LCX0137: S.M. Dyechem Ltd.: Acrylic emulsion is classifiable under heading 3809.

1996(09)LCX0159: Amritlal Chemaux Ltd.: Dye Carrier is classifiable under sub-heading 3809 00.

1996(07)LCX0187: Northern Minerals Pvt. Limited: Dhanumon is classifiable under sub-heading 3808 90.  

1996(03)LCX0051: Dcw Ltd.: Liladox 90 P is classifiable under sub-heading 2909 60 not under heading 3815.

1995(11)LCX0057:U-Foam Pvt.Ltd.: Polyols is classifiable under heading 3801.

1995(11)LCX0007: Continental Device (I) Ltd. Graphite jigs are classifiable under heading 3801.

1991(12)LCX0019:Mishra Dhatu Nigam Ltd: Ankerhearth NB-70 is classifiable under heading 3801/19(1).

1991(10)LCX0033:Classic Plastic (P) Ltd.:  Metablen P-551 and Metablen C-201 are classifiable under heading 3823 90.

Advance Rulings

2024(04)LCX0352(AAR): Vivo Mobile India Pvt Ltd.: Thermal Putty used in manufacturing mobile phones is clasifiable under CTI 38249900.

2018(03)LCX0077(AAR): Docsun Power Pvt. Ltd.: Lightning Arrester' is classifiable under 8535. 'Earthing Pipe' is classifiable under 8538. 'Solid Rod Earthing' is classifiable under 7215. 'Back Fill Compound' is classifiable under 3824. Service of installation of Earthing System is classifiable under 9954.

2018(03)LCX0079(AAR): Rapid Electrodes Pvt. Ltd.: Lightning Arrester' is classifiable under 8535. 'Earthing Pipe' is classifiable under 8538. 'Solid Rod Earthing' is classifiable under 7215. 'Back Fill Compound' is classifiable under 3824. Service of installation of Earthing System is classifiable under 9954.

2018(09)LCX0139(AAR): New Rv Enterprises: Tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under the category of 'prepared binder' specified under HSN 3824

2019(10)LCX0135(AAR): Excel Earthings.: Bentonite Powder used for electrical earthing is commercially known as 'Back Fill Compound' and it consist of mixture of Bentonite powder, wood charcoal powder, Graphite powder and Sodium sulphate. This mixture is used as an agent for reducing surface tension, thus classifiable under 3824 99 17

2019(12)LCX0100(AAAR): Strides Emerging Markets Limited.: Nicotine Polacriliex Lozenge, is classifiable under 3824.

2020(01)LCX0181(AAAR): Chromachemie Laboratory Private Limited: Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied are classifiable under 3822 00 90.

2020(06)LCX0082(AAR): Springfields (India) Distilleries: Alcohol Based Hand Sanitizers are classifiable under HSN 3808.

2020(09)LCX0181(AAR): Shukla Ashar Impex Pvt. Ltd.: ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91.

2020(09)LCX0219(AAAR): Imperial Life Sciences Pvt. Ltd: Concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of Schedule II of N/N 1/2017-IT(R) including to Laboratory Reagents being imported and supplied.

2021(02)LCX0209(AAR): Ce-Chem Pharmaceuticals Pvt Ltd: Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution classifiable under 3808.

2021(04)LCX0043(AAR): Analytica Chemie Inc.: Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied classifiable under 3822 00 90.

2021(04)LCX0048(AAR): Kaustubha Scientific Research Laboratory Private Limited: Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied classifiable under 3822 00 90.

2021(05)LCX0105(AAR): Neogen Food And Animal Security (India) Private Ltd.: Laboratory reagents for rapid testing of foods safety parameters classifiable under 3822 00 90.

2021(06)LCX0181(AAAR): Wipro Enterprises Private Limited: Hand sanitizers are classifiable under 3808.

2021(07)LCX0304(AAAR): Shivam Agro Industries: "Zn EDTA” and “Fe EDTA” classifiable under HSN 3824 99 90

2021(12)LCX0054(AAR): Bio-Rad Laboratories India Ltd.: Diagnostic and laboratory reagents imported and supplied are classified under 3822.

2023(06)LCX0098(AAR): Jivagro Limited.: RAPIGRO is classifiable under 38089340

2024(02)LCX0186(AAR): Anshul Life Sciences: Sorbitol Special MDF 85 merits classification under CTI 3824 6010