Concord Control Systems Private Limited ., In re
Date: June 20, 2021
Court: Appellate Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Ajay Dixit, Ministhy
Subject Matter
“Bellow Ducts” merit Classification under HSN 8607. AAR ruling set-aside.
Summary
The classification of the Bellow Ducts manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter heading 8607 of the Customs Tariff Act, 1975. AAR rulin…
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Concord Control Systems Private Limited, 202, Garden View Apartment, 2nd Floor, 8 Rana Pratap Marg, Hazratganj, Lucknow, Uttar Pradesh (hereinafter referred to as the &ldquo…