The Roll Company ., In re
Date: January 28, 2021
Subject Matter
‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11. AAR ruling upheld.
Summary
(i) ‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00; and (ii) ‘Zip Rolls’ was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule – III of Not…
The Appellant ‘The Roll Company’ (Proprietor Shri Bhavin Ramesh Shah) is engaged in the manufacture and supply of Slide Fasteners and its Parts, falling under Chapter Heading 9607 of the First Schedule to the Customs Tariff Act, 1975 (herein after referred to as the ‘CTA, 1975’). 2.1 As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notifi…