High Court can’t answer classification of products under Customs Tariff Act as it requires Technical Analysis: Calcutta HC

Harsh Polyfabric Pvt Ltd Vs Union of India And Ors (Calcutta High Court) By this writ petition petitioner has challenged the impugned order dated 31st October, 2019, passed by the Appellate Authority under relevant provision of West Bengal Goods and Services Tax Act and Rules, 2017. Considering the submission of the parties and on perusal of the impugned order, I find that the petitioner seeks adjudication by this Writ Court under Article 226 of the Constitution of India on the issue as to under which Chapter and which classification of the Customs & Central Excise Tariff Act its product w...