Sika India (P.) Ltd., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- July 26, 2018
- Type:
- Advance Ruling
- Members:
- RAKESH KUMAR SHARMA AND MS. SMARAKI MAHAPATRA
Subject
SIKA Block Joining Mortar is non-refractory and is not used for preparation of surfaces. It is to be classified under HSN 3824
Summary
The Appellant is a manufacturer of products used in building construction. One such product is manufactured and marketed by it under the brand name of "SIKA Block Joining Mortar" and is said to be used for joining masonry units like AAC blo…
Judgement
1. This Appeal has been filed by M/s Sika India Private Limited, holding GSTIN 19AAECS1119F1ZL (hereinafter referred to as the "Appellant"), on 10.05.2018, against the Ruling dated 09.04.2018, pronounced by the West Bengal Authority for Advance Ruling. The Appellant is a manufacturer of products used in building construction. One such product is manufactured and marketed by it under the…