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2018 (12) TMI 1274 - AAAR - GSTClassification of goods - Polished / Processed limestone slabs - whether classifiable under heading 6802 of the GST Tariff or otherwise? - Held that:- The processes of ‘polishing’, ‘tumbling’ and ‘calibration’; or the state of goods as polished / tumbled / calibrated are not covered by Note 1 to Chapter 25 of the Customs Tariff Act, 1975 - it is evident that the HSN Explanatory Notes also reflect the restriction as to only certain specified processes being allowed on the products for a classification under Chapter 25 - as per HSN notes also, slabs which have been ‘polished’, tumbled and/or calibrated WOUld be covered by exclusions detailed in both General Note to Chapter 25, as well as the Heading Note to Heading 2515. In sum, the goods in question, limestone slabs, have admittedly been subjected to processes of ‘polishing’ (including tumbling) and calibration, in addition to being cut to rectangular/square shapes. The said processes, except that of cutting, are not among those specified either in the Heading description or the Chapter Note 1, for an eligible classification under Chapter 25. Hence, classification of the subject goods under Chapter 25 i.e, specific Headings 2515 /2516 remains precluded by virtue of description in said Headings as also Chapter Note 1 Note 1 to Chapter 25 makes fulfilment of the specified criteria in the Heading description or the Note itself. Neither of the two categories of limestone slabs viz., Polished limestone slabs or Processed Limestone slabs (as referred at para 15.2 supra), can be classified under Chapter 25 in general and under Headings 2515/2516, in particular. Correctness of classification of the goods under Heading 6802, as held by the lower authority - Held that:- The meaning/scope of the word ‘worked’ is not separately and specifically delineated in the HSN Notes also. However, the said word is used at various places denoting certain illustrative and not exhaustive list of processes. The Heading 6802, apart from articles, also specifically covers stone in the description itself i.e. “worked monumental or building stone and articles thereof”. The same, coupled with the HSN Explanatory Notes, as detailed and analysed above, show that such stone (limestone slabs, in the instant context) which have been ‘worked’ beyond the processes mentioned in Chapter 25 on the one hand and ‘polished’ as specified under Chapter 68 in particular reference to slabs (blocks etc.,) has to be classified under Heading 6802. There is no restrictive connotation that such working has to be done only by stone-mason or sculptor. The appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that “Polished / Processed Limestone slabs are. correctly classifiable under heading 6802 of the GST Tariff (sic)”. The classification under Chapter Heading 6802 of the First Schedule to the Customs Tariff Act, 1975 is the appropriate classification of the said goods (both ‘polished’ only as well as ‘processed’, as referred at para 15.2 supra), in view of the relevant Heading-description read with the Chapter Notes and HSN Explanatory Notes. Ruling:- The commodity “Polished/Processed limestone slabs” falls under Chapter 68 of the First Schedule to the Customs Tariff Act, 1975. The commodity comes under Chapter Heading 6802 (Tariff Item No. “6802 92 00 - Other calcareous stone”) of the Schedule. The goods Polished/ Processed Limestone slabs do not fall under HSN Code - Chapter Heading 2530 of the Schedule. The goods Polished / processed Limestone slabs do not fall under HSN Codes i.e, Chapter headings 2515 / 2516 / 2521 of the Schedule. The goods would not fall under Chapter 25 of the Schedule.
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