Classification of Goods — In the instant case, applicant has preferred an application for Advance Rulingon what is the appropriate classification of ‘Polysulphide sealants’ manufactured by them, under GST.

Held that—It is hereby clarified that the ‘Polysulphide Sealant’ manufactured by the applicant and marketed under the trade name ‘AnabondTuffseald’ is classifiable under CTH 3214 10 00 of the First Schedule to the Customs Tariff Act, 1975as applicable to GST as per Explanation (iii) to Notification No. 1/2017 - Central Tax (Rate) dated 28th June 2017.Anabond Ltd. [2018] 2 TAXLOK.COM 276 (AAR-Tamil Nadu)