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    <title>2021 (10) TMI 50 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The appellate authority upheld the classification of bio fertilizers RhizoMyx and RhizoMyco under Tariff item No. 30029030 of the Customs Tariff Act, 1975, as &quot;cultures of micro-organisms (excluding yeasts)&quot; under Heading 3002. The Goods and Services Tax (GST) rate of 12% was confirmed for these products. Despite a delay in filing the appeal, which was condoned due to COVID-19 disruptions, the appellant&#039;s challenge was rejected, affirming the original rulings on classification and tax rate.</description>
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