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SIKA INDIA PRIVATE LIMITED
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SMARAKI MAHAPATRA
Pet. Counsel
Rahul Lakhwani
Res. Counsel
Na

Petitioner / Applicant

SIKA INDIA PRIVATE LIMITED

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jul 26, 2018
Order No.

03/WBAAAR/Appeal/2018

Citation

2018(7) TAXREPLY 132

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ORDER

This Appeal has been filed by M/S Sika India Private Limited, holding GSTIN 19AAECS1119FIZL (hereinafter referred to as the “Appellant”), on 10.05.2018, against the Ruling dated 09.04.2018, pronounced by the West Bengal Authority for Advance Ruling. The Appellant is a manufacturer of products used in building construction. One such product is manufactured and marketed by it under the brand name of “SIKA Block Joining Mortar” and is said to be used for joining masonry units like AAC blocks, Concrete blocks, fly ash bricks, etc. The Appellant had approached the West Bengal Authority for Advance Ruling for determining the proper classification of “SIKA Block Joining Mortar”. The West Bengal Authority for Advance Ruling (hereinafter referred to as “WBAAR”) after hearing the matter and examining the documents, vide its Ruling dated 09.04.2018, decided that: “SIKA Block Joining Mortar' is to be classified under tariff item ....

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