Resistoflex Dynamics (P.) Ltd ., In re
Date: February 20, 2019
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): HARI RAM AND VIVEK KUMAR JAIN
Subject Matter
Airsprings classifiable under CTH 4016 95 90 and taxable at 18%
Summary
Airssprings are made of rubber and the articles of vulcanized rubber which are excluded from Chapter 86 as per Section Note 2( a ) to Section XVII, the party's assumption is not acceptable and the correct classification of the airsprings would be…
1. M/s. Resistoflex Dynamics Pvt. Ltd., B-103, Sector-5, Noida, Uttar Pradesh, 201301 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AACCR3766P1ZN. 2. The applicant is a company inter alia engaged in manufacture of air-spring assemblies for Indian Railways. For this purpose the applicant imports airsprings from outside India in terms of the approval acc…