Sushi Pet Nutrisciences ., In re

Date: July 12, 2021

Court: Appellate Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): Mallika Arya, Neetu Prasad
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Subject Matter

‘Poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10

Classification

Summary

Issue 1: The product ‘poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly. Issue 2: The product ‘poultry meal’…

1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a…

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