MAH/AAAR/RS-SK/32/2020-21 of M/s. a Raymond Fasteners India Pvt. Ltd.
GST AAARMAH/AAAR/RS-SK/32/2020-21
Case brief
from the order text
What is this about?
M/s. A Raymond Fasteners India Pvt. Ltd.…
Case summary
From the record, as published by the registry
Recorded against
The Maharasthra Appellate Authority for Advance Ruling set aside the Advance Ruling No. GST-ARA-47/2019-20/B-33, dated 17.03.2020, pronounced by the MAAR. Further hold that the impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered as parts of motor vehicles falling under Chapter Heading from 87.01 to 87.05, and accordingly will merit classification under the Tariff Item 8708 99 00, as purported by the Appellant. Thus, the subject Appeal filed by the Department is allo