The applicant is not engaged in the manufacture and supply of ENA presently. The representatives were asked to submit as to why the applicant is seeking advance ruling on this issue in view of the fact that advance ruling is binding only on the takpayer who has sought it. They were told that a ruling on this issue will not help the applicant in any way as he is not the supplier of the same.
We are of the considered opinion that all the goods being manufactured by the applicant which are mentioned (including the goods mentioned at Sr. No. 20 and 21) in the drug license issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.
In re Jupiter Polar Power Ltd. (GST AAR Himachal Pradesh) silicon wafer is the most important input for the manufacture of solar cells which is treated with the various chemicals during the different steps of texturization, diffusion, junction edge isolation, anti-reflection coating etc. The various chemicals used during the manufacturing process have been specified in […]
