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    <title>2018 (8) TMI 393 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The Appellate Authority modified the ruling, classifying &quot;SIKA Block Joining Mortar&quot; under Tariff Item 3824, aligning with the Appellant&#039;s arguments. The decision was based on the non-refractory nature of the product and its specific use for joining masonry units. The appeal succeeded, and the classification of &quot;SIKA Block Joining Mortar&quot; was revised to Tariff Item 3824, impacting the applicable tax rates under the GST Act.</description>
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      <description>The Appellate Authority modified the ruling, classifying &quot;SIKA Block Joining Mortar&quot; under Tariff Item 3824, aligning with the Appellant&#039;s arguments. The decision was based on the non-refractory nature of the product and its specific use for joining masonry units. The appeal succeeded, and the classification of &quot;SIKA Block Joining Mortar&quot; was revised to Tariff Item 3824, impacting the applicable tax rates under the GST Act.</description>
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