https://www.taxtmi.com/caselaws?id=242889 The court allowed the appeal, ruling in favor of the appellant's classification of Air Bubble Film Rolls under HSN Code 3920. The court found that the product did not fit the general packing material category and determined its correct classification based on the analysis of HSN Codes 3920 and 3923. This decision quashed previous orders and effectively resolved the tax rate dispute under the Kerala Value Added Tax Act. en-us Thu, 07 Nov 2013 00:00:00 +0530 Wed, 18 Dec 2013 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242889 The court allowed the appeal, ruling in favor of the appellant's classification of Air Bubble Film Rolls under HSN Code 3920. The court found that the product did not fit the general packing material category and determined its correct classification based on the analysis of HSN Codes 3920 and 3923. This decision quashed previous orders and effectively resolved the tax rate dispute under the Kerala Value Added Tax Act. Case-Laws VAT and Sales Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242889