Vaccine Carrier and Vaccine Cold Box classified under HSN 3923 10 30 and taxable at 18%: AAR
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 11 March, 2022
Latest from Taxmann
Case Details: Authority for Advance Rulings, Uttar Pradesh Nilkamal Ltd., In re - [2021] 124 taxmann.com 610 (AAR- UTTAR PRADESH)
Judiciary and Counsel Details
-
- Abhishek Chauhan and Dinesh Kumar Verma, Member
- Vinod Kumar, CA for the Applicant.
Facts of the Case
The applicant was engaged in manufacturing of vaccine carrier and vaccine cold box. These products were manufactured by using materials of High Density Polyethylene [HDPE] and insulated with Polyurethane Foam (PUF) which would protect them from external heat. It filed an application for advance ruling to determine classification and taxability of products manufactured by it.
AAR Held
The Authority for Advance Ruling observed that the Vaccine Carrier or Vaccine Cold Box as such is not capable of keeping the vaccines and diluents cold unless the coolant packs or ice packs are placed inside Vaccine carrier or Vaccine Cold Box.
As per the literature of UNICEF, the Vaccine Carriers and Cold Boxes are insulated containers. As per the description of vaccine carrier and vaccine cold box submitted by the applicant as well as available on UNICEF website, these products would not merit for classification as instrument and appliances used in medical science under chapter sub-heading 9089099. Since the essential character of Vaccine Carrier and Vaccine Cold Box is insulated ware, it would fall under chapter sub-heading 39231030 and taxable at 18%.
List of Cases Referred to
-
- Star Paper Mills v. Collector of C.Ex 1989 taxmann.com 631 (SC) (para 5)
- Star Radio Electric Co. v. CST [1971] 27 STC 367 (Guj.) (para 5)
- CCE v. Connaught Plaza Restaurant (P.) Ltd. 2012 (286) ELT 321 (SC) (para 5)
- Indian Aluminium Cables Ltd. v. Union of India 1985 taxmann.com 427 (SC) (para 5)
- CCE v. Sharma Chemical Works 2003 taxmann.com 1240 (SC) (para 5)
- Sun Export Corporation v. Collector of Customs 1997 taxmann.com 696 (SC) (para 5).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
