Classification of Bronze Cladding Panels: Customs Ruling

In re Larsen & Toubro Limited (CAAR Mumbai) CAAR held that in terms of the nature of the goods, description of Chapter 97 and relevant Chapter notes pertaining to it read with Rule 2(a) of the General Rules of Interpretation, I come to conclusion that the subject goods i.e. ‘Bronze Cladding Panels (BCP)’ is classifiable under heading 9703 and more specifically under sub-heading 97039010. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, NEW MUMBAI M/s Larsen & Toubro Limited (IEC No.: 0388024011) (Hereinafter referred to as ‘Applicant’) filed an app...