Case LawOrder No. MAH/AAAR/SS-R1/17/2018-19
Jotun India Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 5, 2019
- Type:
- Advance Ruling
- Members:
- 1. Sungita Sharma 2. Rajiv Jalota
Subject
Marine paint is not considered an integral part of a Ship
Classification
Summary
The applicant sought to know whether marine paints, supplied by the Appellant, would be considered to be part of ship and accordingly, be then classified under SI. No. 252 of the Schedule I of the Notification No. 1/2017 of Ce…
Judgement
A. Jotun Group is a leading supplier of paints and powder coatings. Jotun India Private Limited (herein after referred to as ‘Appellant’) is a supplier, exporter and manufacturer of paints and powder coatings. The Appellant supplies paints and coatings that are specially designed for unique conditions. B. Broadly, the paints supplied by the Appellant can be categorized in solvent…