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Steel Timber falls Under Heading 7308 for Shuttering & Construction Equipment: CAAR
Case Law Details
- Case Name
- In re Gurmat Impex & Shipping Services (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Gurmat Impex & Shipping Services (CAAR Mumbai)
Customs Authority of Advance Ruling (CAAR), Mumbai, has issued a ruling on the customs classification of a product described as ‘Timber Steel,’ a composite material used in concrete construction formwork. M/s Gurmat Impex & Shipping Services had approached the authority seeking clarity on the appropriate classification for this item under the Customs Tariff Act, 1975.
The applicant, an import-export firm, detailed that ‘Timber Steel’ is composed predominantly of galvanized steel (75-80%), laminated veneered ...
