2018 (9) TMI 697

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....rder shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and ....

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....at is the appropriate classification for Aluminum foil disposable container manufactured by them under GST." 2. The Applicant is a manufacturer of Aluminium foil disposable container by molding/die punching process with Aluminum foil falling under SH76071991 as the raw material. The Aluminium foil disposable container is used for packing food in kitchen and dining tables and they supply the dis....

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....of the applicant was heard in the matter on 26.07.2018. They stated that a Show Cause Notice has been issued to them for rejection of refund under the stand that the classification was incorrect. Another Show Cause Notice was given for demand of duty; The proceedings are not yet completed. 4. From the facts and submissions, it is seen that the ruling is sought on the appropriate classification ....