Aluminium Foil Container is classifiable under 7615 with 12% GST

Veeram Natural Products Vs Commissioner of GST and Central Excise (Madras High Court) Madras High Court held that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Accordingly, demand of GST claiming that product is classifiable under 7067 @18% tax is unsustainable in law. Facts- The petitioner is a partnership firm engaged in the manufacture and supply of Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles. The petitioner undertakes its manufacturing activities from factories located in Sivakasi and Virudhunagar. Prior to GST regime the sai...