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Aluminium Foil Container Falls under CTH 7615; GST at 12%: Madras HC
Case Law Details
- Case Name
- Veeram Natural Products Vs Commissioner of GST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 arose over whether aluminium foil containe...
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