Pooja Enterprise ., In re
Date: April 8, 2021
Subject Matter
Plastic Mechanical Liquid Dispenser falls under HSN '3923 50' and attracts 18% GST. AAR ruling modified.
Summary
Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: The imported plastic item namely ‘Plastic Mechanical Liquid Dispenser’ shall be classified under Chapter sub-heading 3923.50 of the Cust…
The appellant M/s. Pooja Enterprise, Plot No.2913, Old J Type Shed, 1st Phase, GIDC, Vapi, Gujarat-396191(Proprietor-Vipinchandra Shah) (hereinafter referred to as the appellant) is engaged in importing ‘Plastic Mechanical Liquid Dispensers’ from China and sell them in local market since 2011. The appellant has submitted that these dispensers are used as the caps of bottles and are use…