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Case Law Details

Case Name : In re Sri Devi Timbers (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/110/2024
Date of Judgement/Order : 31/07/2024
Related Assessment Year :
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In re Sri Devi Timbers (CAAR Mumbai)

CAAR rule that subject goods i.e. “Foil Balloons” are made of Nylon/HDPE and not of Latex/Rubber and imported for the purpose of party decoration, celebrations, festivities, carnivals or entertainment, merit classification under the heading 9505 and specifically under CTI

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