Case Law Details
In re R K Industries (GST AAR Maharashtra)
Steel Mugs with plastic body are advertised and sold as steel mugs, as submitted by the applicant. It is the steel that gives the essential characteristic to the subject product. Liquids specially, is they are boiling are not preferred to be poured in plastic containers. Hence in such a case it would be appropriate to consider the element of steel as the major element which are used in such conditions. Further, the plastic with its varied colours would seem to be lending to only visual attraction of the steel mugs and the essential characteristic remains to be steel.
5.12 Thus in view of the above discussions and also in view of Rule 3 (b) of the Rules of General Interpretation to classify goods, we find that the subject goods fall under Chapter Heading 7323, since according to us, the material which is giving the essential character to the steel cups with plastic body is the presence of steel, which is 75% of the total value and composition of the subject goods. Further we also find that the said product is therefore covered under Sr. No. 184 of Schedule 11 of Notification 1/2017 Central Tax (Rate) dated 28th June, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
Please become a Premium member. If you are already a Premium member, login here to access the full content.
