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“Modelling dough” will be covered under CTH 3407 under the Customs Tariff Act, 1975.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — For reasons as discussed in the body of the order, the question is answered thus -
Question: Whether the product of the applicant i.e. “Modelling dough’ will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975

Answer: “Modelling dough” will be covered under CTH 3407 under the Customs Tariff Act, 1975.

A.W. Faber-Castell (India) Pvt. Ltd. [2018] 2 TAXLOK.COM 292 (AAR-Maharashtra)