Case Law Details
Case Name : In re Arvind Kumar Agrawa (GST AAAR Odisha)
Related Assessment Year :
Courts :
AAR Odisha Advance Rulings
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In re Arvind Kumar Agrawa (GST AAAR Odisha)
In the Customs Tariff, goods of the same class have been grouped together. Also, the residuary items have been provided separately for each class of goods under each chapter. The Notes to the Tariff, giving explanation to the scope and ambit of the respective chapter have statutory backing. In the appeal petition, the appellant has stated that “Gudakhu” manufactured by them is intended to be used as a tooth paste. No-where, the appellant contends that the “Gudakhu
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