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Case Law Details

Case Name : In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-47/2019-20/B-33
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
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In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra)

Q. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00?

A. In view of the discussions made above, Threaded metal nuts merits classification under the Tariff item 7318 16 00.

AAAR order- Metal Nuts with & without metrical threading falls under HSN 87089900

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MAHARASHTRA

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