Zirconium Oxide Ceramic Dental Blanks classifiable under Chapter Heading 69091200

In re Jyoti Ceramic Industries Pvt. Ltd. (GST AAR Maharashtra)

Question 1: – Whether the Product namely ‘Zirconium Oxide Ceramic Dental Blanks’ in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as ‘Ceramic Product’ as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh’s scale or the product is classifiable under Chapter Heading 90212100 since Artificia

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