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2022 (7) TMI 406 - AUTHORITY FOR ADVANCE RULING, TAMILNADUScope of advance ruling - the issue is under investigation - Classification of goods - Air Spring Failure Indication cum Brake Application (FIBA) - goods proposed to be manufactured and supplied solely and principally for use in Railways - to be classified under “86072100 - Air Brakes and parts thereof” of Section XVII or not? - HELD THAT:- The DGGSTI, Coimbatore based on the intelligence that the applicant are supplying parts to Indian Railways classifying all the products uniformly under Chapter 86, while most supplies should have been classified under respective chapter 84/85, have visited the applicant factory on 02.05.2019 and has recorded Statements & drawn Mahazar on the same day. Further DGGI vide letter dated 24.06.2019 has addressed the applicant to pay the short payment arising out of the wrong classification and the applicant has replied on 04.07.2019 as can be seen in the SCN No. 16/2022-GST dated 28.03.2022. Further, in the said notice from para 3.9 it is seen that a letter was addressed to the applicant seeking the details of clearance of goods @ 5% for the period from 01.07.2017 to 31.12.2019, which was furnished by them vide e-mail dated 11.06.2020 and on continuing communications, the applicant has provided the technical write-up for FIBA on 02.02.2022. The Investigation Agency has analysed the classification of FIBA (as can be seen in para 5.9.2 and 5.14 of the SCN), which is the clarification sought, as a part of the Proceedings initiated by them with the visit to the applicant factory on 02.05.2019, based on the Intelligence collected by them. The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. It is clear that classification of FIBA, manufactured and supplied to Indian Railways by the applicant has been a part of the investigation proceedings under Authorisation for Inspection dated 01.05.2019 issued under Section 67 of the Act which establishes that the question raised before us is a part of the proceedings of DGGSTI and therefore squarely covered under proviso to Section 98(2) of the Act. The application is not admissible before this authority for ruling on merits and accordingly not admitted.
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