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Trophies will be classified for GST based on constituent materials; Trophies of only base metals would be covered under Chapter Heading No. 8306: AAR
Case Law Details
- Case Name
- In Re ACRYMOLD (AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In Re ACRYMOLD (AAR Maharashtra)
As can be seen, the Tariff item 83062120 covers Trophies. This would be the trophies of base metal and not of any other material. The mere mention of the word “trophies” would not mean that trophies of any material would be covered by the Heading. The Chapter 83 is for miscellaneous articles of base metal. Hence, the Heading 8306 falling in the Chapter 83 would have to be understood in that sense only.
Even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under t...
