Case Law Appeal No. AAAR/01/2018
Maheshwari Stone Supplying Co. ,In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- August 7, 2018
- Type:
- Advance Ruling
Subject
Polished Processed limestone slabs are classifiable under HSN 6802
Classification
Summary
1. In which Chapter the commodity called “Polished Processed limestone slabs” falls ? The commodity “Polished/Processed limestone slabs” falls under Chapter 68 of the First Schedule to the Customs Tariff Act, 1975;…
Judgement
1. In terms of Section 102 of the Telangana Goods & Services Tax Act, 2017 (“the Act”, in short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant w…