Case LawHAAAR Order-In-Appeal No: HAAAR/2022-23/03
Nichirin Imperial Autoparts India Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- April 28, 2026
- Type:
- Advance Ruling
- Members:
- Naveen Jain, Vinay Pratap Singh
Subject
Brake Hoses for Vehicles Classified Under HSN 4009 as Vulcanized Rubber Hoses
Classification
Summary
The Appellate Authority for Advance Ruling set aside the Advance Ruling, holding that "Brake Hoses" used in motor vehicles are to be classified under HSN 4009 as "Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without th…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA Order under Section 101 of Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017. The present appeal has been preferred by M/s Nichirin Imperial Autoparts India Private Limited, Faridabad, and Haryana (hereinafter referred to as “the Appellant” under Section 100(1) of the Central Goods and Service…