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JOTUN INDIA PRIVATE LIMITED vs. THE UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
GAURI GODSE, JJ.
Pet. Counsel
D.b. Shroff
Prasad Paranjape
Kumar Harshvardhan
Res. Counsel
Shruti Vyas

Petitioner / Applicant

JOTUN INDIA PRIVATE LIMITED
Respondent THE UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Dec 22, 2022
Order No.

WRIT PETITION NO. 12691 OF 2019

Citation

2022(12) TAXREPLY 6750
Original Order
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ORDER

JUDGMENT : (NITIN JAMDAR, J.) The Petitioner manufactures and supplies marine paint used on the hull of the ships. These goods are classified under a Schedule which lists them along with Paints. The Petitioner applied for an advance ruling that marine paints supplied by the Petitioner should be considered as part of the ship/vessel and should be classified accordingly. Both, the Advance Ruling Authority and the Appellate Authority have rejected the interpretation of the Petitioner. They have held that the marine paint supplied by the Petitioner cannot be classified as part of the ship. Hence the Petitioner is before us in this writ petition challenging these orders. 2. The Petitioner is a supplier and manufacturer of paints and powder coatings. One of the major supplies of the Petitioner is marine paints, and the marine paints manufactured by the Petitioner are used on vessels as anti-fouling paints. 3. Notification No.1/2017, dated 28 June 2017, prescribes applicable ra....

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