Aluminium Foil Container Falls under CTH 7615; GST at 12%: Madras HC

Veeram Natural Products Vs Commissioner of GST & Central Excise (Madras High Court)

Summary: In the case of Veeram Natural Products v. Commissioner of GST & Central Excise (Madurai), the Madras High Court ruled on the classification of aluminium foil containers under the Customs Tariff Act, 1975. The petitioner, M/s Veeram Natural Products, had classified their aluminium foil containers under Chapter 7615, which applies a 12% GST rate, while the Department argued for classification under Chapter 7607, which carries an 18% GST rate. The dispute aros

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