The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU. Therefore, there is no reason to believe that FCU will be covered by heading 8414.
States/UT
Appellate orders File
Appeal Order No. & Date
MAH/AAAR/SS-RJ/27/2018-19 Dated-28/03/2019
AR Order No. and Date, against which Appeal has been filed
GST-ARA-64/2018-19/B-25 dated 3rd October, 2018
Year