Breif Issue :
(i) In which Chapter the commodity called “Polished/Processed limestone slabs” falls?
(ii) Under which HSN Code the above commodity comes?
(iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?
(iv) Can it be classified under any of the HSN Codes 2515/2516/2521?
(v) Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?
“Polished/Processed limestone slabs” are correctly classifiable under heading 6802 of the GST Tariff.
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