Same HSN code for two different rates

Vasudevan C P (403 Points)

09 September 2021  
HSN code 30049011 is mentioned for 5% rate of materials and also for 12% rate of materials. Why is like dat?

I came to know a there was official notifications from the department that 5% is for classical items and 12% is for Patent items. Can anyone please give the clarity on this otherwise share that circular?

Thanks