Shanti Prime Publication Pvt. Ltd.
Classification of Goods — The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.18 is applicable to the said product.Mitora Machinex Pvt. Ltd. In Re….. —  2 TAXLOK.COM 017 (AAR-Gujarat)