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2018 (10) TMI 1880 - AAR - GSTClassification of goods - ‘Bike Locks’ used for motorized bicycle - classified and taxable under HS-8714 (Parts and Accessories of Bicycle and other cycle) - HELD THAT:- The locks classified under Chapter 8301 are for the purpose of general use whereas, the cycle locks are specific as they are exclusively used for bicycles and cannot be used for any product other than the bicycle. The ‘accessories’ are well defined by the Supreme Court in Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976 (3) TMI 156 - SUPREME COURT], wherein the Hon’ble Court held that meaning of accessories is accepted as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something primary or greater importance. Also, EXIM data with respect to goods under question makes it explicitly clear that HS Code 8714 is being used for cycle locks in import as well as export around the world. This supports the view that bicycle locks appropriately fall under HS-8714 - further it is found that cycle locks as parts and accessories of vehicles of Headings 8712 and 8713 falling under Chapter 8714 were exempted vide Entry No. 293 of exemption Notification No. 12/2012-Central Excise, dated 17-3-2012 as amended. Thus bicycle locks were already being classified under Chapter 8714 in pre-GST era. The product ‘cycle locks’ is classifiable under Chapter Heading 8714 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading 8714 is applicable to the said product.
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