SIKA Block Joining Mortar classified under tariff item 3214 90 90, not eligible for residuary heading 3824, says AAR.
Case-Laws
GST
Classification of goods – SIKA Block Joining Mortar – a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant\u2019s product, namely \u2018Sika Block Joining Mortar\u2019 is already specified under tariff item 3214 90 90, heading 3824 does not come into the picture. – AAR
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" SIKA Block Joining Mortar classified under tariff item 3214 90 90, not eligible for residuary heading 3824, says AAR.Case-LawsGSTClassification of goods – SIKA Block Joining Mortar – a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant\u2019s product, namely \u2018Sika Block Joining Mortar\u2019 is already … Continue reading “SIKA Block Joining Mortar classified under tariff item 3214 90 90, not eligible for residuary heading 3824, says AAR.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11458","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11458"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11458\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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