Case LawAdvance Ruling No. 03/2025/AAAR
V.S. Trading Company ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 26, 2025
- Type:
- Advance Ruling
- Members:
- Ram Niwas, D Jagannathan
Subject
Tapioca Flour Classification: Matter remanded to AAR
Classification
Summary
M/s. V.S. Trading Company, a trader of "Tapioca Flour," filed an appeal against the Advance Ruling (AAR) and its subsequent rectification order. The AAR had classified their product under HSN 2303 1000 ('Residues of starch manufacture'), making it ta…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,TAMILNADU Tvl. V.S. Trading Company (Prop. P. Vasudevan) at 7/122-A, Palaniappa Colony, Annathanapatty, Salem-636002 (hereinafter called as the “Appellant”) is engaged in the business of Trading Tapioca Flour purchased from the registered dealers and effects sale within and outside the state of Tamilnadu. The appellant were supplied…