Home Case Index All Cases GST GST + AAR GST - 2018 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 74 - AAR - GSTClassification of manufactured goods - brackets and clamps of cast iron - The applicant is of the view that though the products manufactured by it are used by building construction industry in hanging wash basin, commodes and urinals etc., the said products manufactured by it are required to be classified under Chapter Heading 7325 or 7308 or 7326 of the HSN - Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading? - Held that:- The applicant manufactures cast articles, does sand blasting on the CI Casting for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined. Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included - the brackets and clamps of cast iron manufactured by the applicant are product of casting industry, inasmuch as on the rough CI Casting of the said product, the applicant does sand blasting and apply enamel to protect the product from rusting. The brackets and clamps so manufactured are not machined by the applicant therefore the same cannot be termed to have acquired the essential character as parts of sanitary ware - the articles (brackets and clamps) manufactured by the applicant fall under Chapter Heading 7325. Ruling:- The articles (brackets and clamps) manufactured by the applicant fall under Chapter Heading 7325.
|