Home Case Index All Cases GST GST + AAR GST - 2020 (11) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 1028 - AAR - GSTClassification of goods - Vaccine Carrier - Vaccine Cold Box - falling under chapter 90-MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other instruments and appliances used in medical science and attracting rate of tax @ 6% each under Central, State Tax or not? - falling under chapter 39 PLASTICS AND ARTICLES THEREOF chapter heading 3923, subheading 392310 and Tariff item 39231030 as “Insulated ware” attracting rate of tax @ 9% each under Central and State Tax or not. HELD THAT:- Vaccine Carrier or Vaccine Cold Box as such is not capable of keeping the vaccines and diluents cold unless the coolant packs or ice packs are placed inside Vaccine carrier or Vaccine Cold Box. As per the literature of UNICEF, the Vaccine Carriers and Cold Boxes are insulated containers. As per the description of vaccine carrier and vaccine cold box submitted by the applicant as well as available on UNICEF website, the same do not merit for classification as instrument and appliances used in medical science. As such, the Vaccine carrier and vaccine cold box do not merit classification under chapter subheading 9089099. As per note 1 (0 of the Chapter 90, parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39) are not covered in Chapter 90. As the Vaccine Carrier and Vaccine Cold Box being manufactured from HDPE and PUF are goods of plastics, the same is not covered in Chapter 90. As per Rule 3a of the General Rules for interpretation of the first schedule (Import Tariff), the heading which provides the most specific description shall be preferred to heading having more general description. According to Rule 3b of the Rules of interpretation, in case Rule 3a is not applicable, the goods shall be classified as if they consisted of the material/ raw material which give their essential character. In the applicant's case, the essential character of Vaccine Carrier and Vaccine Cold Box is insulated ware. As such, Vaccine Carrier and Vaccine Cold Box merit classification in chapter subheading 39231030.
|