AAAR : 'Marine paints' not integral 'part' of ship meriting classification under Sr.No 252; Upholds AAR-order

AAAR upholds AAR order classifying ‘Marine Paints’ and coatings designed for supply to shipping industry under Customs Tariff Heading (CTH) 3208 and CTH 3209 dealing with ‘Paints and varnishes’, liable to GST @ 28%; Affirms the view of AAR that marine parts supplied by the appellant are not an integral ‘part’ of ship hence cannot be covered under Sr. No. 252 of Schedule - I of the Notification No.1 of 2017 of Central Tax (Rates) dated 28.06.2017; Rejects appellant...