Shree Mahalaxmi Cement products ., In re

Date: July 2, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

‘Fly Ash Bricks’ are classifiable under Tariff item '6815 99 10' and attract 18% GST

Classification

Summary

(1) The product ‘Fly Ash Bricks’ manufactured and supplied by Dipakkumar Ramjibhai Patel (M/s. Mahalaxmi Cement products) are classifiable under Tariff item No.68159910 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975) . A…

The applicant M/s. Dipakkumar Ramjibhai Patel (Shree Mahalaxmi Cement products), vide their application for Advance Ruling has submitted that they are a proprietorship concern, engaged in manufacturing of Fly Ash Bricks and Fly Ash Blocks. They are manufacturing ‘Fly Ash Bricks’ and ‘Fly Ash Blocks’ by using the following raw materials: (a) Cement (5% to 20%). (b) Fly Ash (…

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