Case LawAR NO. 01/AR/SK-CP/DAMAN/2017-18
Western Cable Engineering (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Daman and Diu
- Date:
- March 21, 2018
- Type:
- Advance Ruling
- Members:
- SATISH KUMAR AND MS. CHARMIE PAREKH
Subject
Heat shrinkable cable jointing kits are to be classified under HSN 8547
Classification
Summary
The applicant sought clarification for correct classification of their goods i.e. Heat Shrinkable Cable Jointing Kits to be classified under HS Code 8546 or 8547. The AAR ruled that: From the verdict imparted by the apex court in the case of M/s XL T…
Judgement
1. M/s Western Cablex Engineering Pvt Ltd, herein after referred to as assessee located at Plot No. 7, Silver Industrial Estate, Bhimpore, Daman, registered under Goods & Service Tax vide GSTIN Number 25AAACW2419GlZL,vide their letter dated 24.07.2017, submitted an application in form of GST ARA-01 under Rule 104(1) of Advance Ruling alongwith statements of facts and copy of Challan bearing No…