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AAC Bricks Not Classifiable as Ceramic Products Due to Low Firing Temperature: Gujarat AAR
Case Law Details
- Case Name
- In re Eco Green AAC Products Pvt. Ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Eco Green AAC Products Pvt. Ltd. (GST AAR Gujarat)
In re the applicant, a manufacturer of Autoclaved Aerated Concrete (AAC) bricks/blocks, sought an advance ruling on whether its products were classifiable under Tariff Item 69041000 as “Building Bricks” falling under Chapter 69 relating to ceramic products, instead of Heading 6810 covering articles of cement, concrete, or artificial stone. The applicant stated that AAC bricks/blocks are manufactured using approximately 75% entrained air, 17% siliceous material such as fly ash or sand, 4% cement, and other additives, and are commerci...
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