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Nicotine Polacrilex Lozenge is classifiable under HSN 3824.

Classification of Goods — Being aggrieved by the ruling given by AAR Karnataka in matter of classification of 'Nicotine Polacrilex Lozenge', an appeal was preferred before this authority.

The AAR in its ruling classified the above mentioned product under HSN code 3824 bearing 18% GST.

Held that:- We uphold the Order No.KAR ADRG 18/2019 dated 07/08/2019 passed by the Advance Ruling Authority and appeal filed by the appellant M/s. Strides Emerging Markets Ltd, stands dismissed on all accounts. — Strides Emerging Markets Ltd., In Re… [2019] 19 TAXLOK.COM 023 (AAAR-Karnataka)