Marine paints cannot be considered as Part of Ship: AAAR Maharashtra

In re Jotun India Pvt. Ltd. (AAAR Maharashtra)

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that marine paints manufacture by the appellant will not be covered under Sl. No. 252 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 as the same can not be considered as

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