Case Laws

2008(04)LCX0014: Orient Ceramics & Industries Ltd: Porcelain glazed tiles are classifiable under heading 6908 90.

2004(03)LCX0181: Nishiland Park Ltd: Ceramic fountain is classifiable under heading 6914.

2000(09)LCX0032: Oxide (I) Pvt. Ltd.: Alumina Ball is classifiable under sub-heading 6901 00.

1999(08)LCX0088: Radhika Steels: Ceramic articles (ornamental) are classifiable under heading 6913.

1998(04)LCX0160: Madhusudan Ceramics: Ceramic Sinks are classifiable under heading 6908.

1997(05)LCX0094: Fuel Furnaces Manufacturers: Silicon Carbide Crucibles are classifiable under sub-heading 6903 90.

1996(05)LCX0028: Baliapatam Tile Works Ltd.: Facing tiles, Flooring tiles and Split Flooring tiles are classifiable under heading 6905.

1995(12)LCX0063: Hind Lamps: Electrocast Refractories with Zirconia Throat Well Blocks for Glass Melting Furnace are classifiable under sub-heading 6902 90.

Advance Rulings

2024(04)LCX0033(AAR): IBIDEN SINGAPORE PT. LTD.: Raw Silicon Carbide Bricks for DPF Application merit classification under Custom Tariff Heading 6902, more specifically under CTH 6902 2040 of the First Schedule of the Customs Tariff Act, 1975