https://www.taxtmi.com/caselaws?id=366953 AAR ruled that Heat Shrinkable Cable Jointing Kits are classifiable under HS Code 8547, not 8546. The authority noted that the applicant had consistently classified similar products under Chapter Heading 8547 in previous returns and accepted this classification during personal hearing. The Customs department had also classified these goods under heading 85.47 for duty purposes. The ruling was supported by precedent from HC Bombay in XL Telecom case, which established that cable jointing kits fall under Head 8547 of GST Tariff, leaving no scope for classification dispute. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 03 Mar 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366953 AAR ruled that Heat Shrinkable Cable Jointing Kits are classifiable under HS Code 8547, not 8546. The authority noted that the applicant had consistently classified similar products under Chapter Heading 8547 in previous returns and accepted this classification during personal hearing. The Customs department had also classified these goods under heading 85.47 for duty purposes. The ruling was supported by precedent from HC Bombay in XL Telecom case, which established that cable jointing kits fall under Head 8547 of GST Tariff, leaving no scope for classification dispute. Case-Laws GST Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366953