https://www.taxtmi.com/caselaws?id=767905 The AAAR, Telangana classified Aluminium Composite Panel/Sheet under HSN 7606 rather than HSN 3920 or 7610. Applying Rule 3(b) of General Rules for Interpretation of Tariff, the authority determined aluminum gives essential character to the product, placing it under Chapter 76. HSN 7610 was rejected as goods are not aluminum structures. Following CESTAT precedent in Commissioner of Customs vs ICP India Pvt. Ltd., the panels were classified under HSN 7606 with applicable tax rate of 18%. en-us Thu, 20 Feb 2025 00:00:00 +0530 Tue, 25 Mar 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767905 The AAAR, Telangana classified Aluminium Composite Panel/Sheet under HSN 7606 rather than HSN 3920 or 7610. Applying Rule 3(b) of General Rules for Interpretation of Tariff, the authority determined aluminum gives essential character to the product, placing it under Chapter 76. HSN 7610 was rejected as goods are not aluminum structures. Following CESTAT precedent in Commissioner of Customs vs ICP India Pvt. Ltd., the panels were classified under HSN 7606 with applicable tax rate of 18%. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767905