Court :
Gujrat AAR
Brief :
The applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is the main component. The applicant has stated that as per their understanding, the plastic toys manufactured and supplied bythe applicant would squarely be eligible to be classified under Chapter Heading 9503.
Citation :
ADVANCE RULING NO. GUJ/GAAR/R/10/2021
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