Breif Issue :
The Appellant has filed an appeal against the order of WBAAR to classify the product "SIKA Block Joining Mortar" under Tariff heading 3214 90 90. The appellant had approached the WBAAR for classifying the product under the heading 3824 50 90 instead of 3214 90 90.
Ref AAR Order No. 01/WBAAR/2018-19 dt. 09/04/2018
The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded.
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