https://www.taxtmi.com/caselaws?id=394728 A composite bagasse-based particle board made of 75% bagasse, 25% wood particles and resins does not strictly fall within the concessional tariff entry for bagasse board because it is not made of bagasse alone. Applying the principle that a specific entry applies only where the goods precisely answer that description, the product is instead covered by the general entry for particle board of wood or other ligneous materials, including goods agglomerated with resins. The stated GST consequence is classification under the general entry at 18% rather than the concessional bagasse board entry. en-us Wed, 25 Sep 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394728 A composite bagasse-based particle board made of 75% bagasse, 25% wood particles and resins does not strictly fall within the concessional tariff entry for bagasse board because it is not made of bagasse alone. Applying the principle that a specific entry applies only where the goods precisely answer that description, the product is instead covered by the general entry for particle board of wood or other ligneous materials, including goods agglomerated with resins. The stated GST consequence is classification under the general entry at 18% rather than the concessional bagasse board entry. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394728