https://www.taxtmi.com/caselaws?id=382350 The appellate authority upheld the Odisha Authority for Advance Ruling's decision that Gudakhu in paste form should be classified under tariff item 2403 99 90, not 2403 11 10. The appellant's arguments for reclassification were rejected as the product did not meet the criteria for the specified classification. The authority also clarified that the determination of liability to pay NCCD falls outside its jurisdiction. The appeal was dismissed, affirming the ruling of the Odisha Authority for Advance Ruling. en-us Mon, 03 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382350 The appellate authority upheld the Odisha Authority for Advance Ruling's decision that Gudakhu in paste form should be classified under tariff item 2403 99 90, not 2403 11 10. The appellant's arguments for reclassification were rejected as the product did not meet the criteria for the specified classification. The authority also clarified that the determination of liability to pay NCCD falls outside its jurisdiction. The appeal was dismissed, affirming the ruling of the Odisha Authority for Advance Ruling. Case-Laws GST Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382350