Case LawOrder No. 15/AAR/2020
Heavy Vehicles Factory ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- April 20, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Tank is classifiable under HSN 8710 00 00
Classification
Summary
1. Tank is classified under CTH 8710 0000 while parts which satisfies the essential conditions i.e., they must be identifiable as being suitable for use solely or principally with Tanks and must not be excluded by the provisions of the Notes to Secti…
Judgement
M/s. Heavy Vehicles Factory, HVF Estate, Avadi, Tiruvallur District-600054 (hereinafter called as HVF or Applicant) is a Central Government Department coming under the Ordinance Factory Board, Ministry’ of Defense, and Government of India and are engaged in the manufacturing Tank and Tank Parts. They are registered under GST vide Registration No. 33AAAJH0260P1ZA. The applicant has sought Adv…