Kasipalayam Common Effluent Treatment Plant Private Limited

1. Whether the classification of the supply of outputs as sale of goods is correct.
2. Whether classification of water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water solid in sealed container) under Heading 2201 is correct.
3. Whether classification of effluent purchased from dyeing as Other wastes from chemical or allied industries (3825 69 00) is correct.
4. Whether the method of arriving value for effluent using the net realization price method is correct as there are no comparable products and cost cannot be worked out.

States/UT
Order No. & Date
TN/23/AAR/2021 dated 18.06.2021
Order date
18-06-21
Category
97(2)(a)
Year