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The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19

Shanti Prime Publication Pvt. Ltd.
Classification of Goods — The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under Sl. No. 234 of the Schedule-I of the Notification 01/2017-Integrated Tax (Rate)dated 28.06.2017, effective from 01.07.2017 entitled for concessional rate of 5% IGST. — Nuetech Solar Systems Private Limited, In Re… [2018] 7 TAXLOK.COM 066 (AAR-Karnataka)
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