2020 (6) TMI 445

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.... MINTING CORPORATION OF INDIA LIMITED, the applicant, seeking an advance ruling in respect of the following question. Determination of applicable HSN code for the material 'Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing'. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression SGST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTIO....

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....d and called for final hearing on 06.02.2020. Sh. Bhushan Kulkarni, Dy. Manager (Finance & Accounts), Authorized Representative, appeared made oral submissions. Jurisdictional Officer was once again not present. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the case and written contention of the applicant. The issue before us is with respect to classification of "Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing", a product imported by the applicant and further sold by them. 5.2 We find that the applicant wants to ascertain the correct classification of said goods between two classifications submitted by them i.e. Chapter Heading 3919 and Chapter Heading 4911 of the GST Tari....