Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
Case-Laws
GST
AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classificat
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