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2019 (10) TMI 618 - AAR - GSTClassification of goods - Char-Dolochar /Dolochar (waste emerged during the process of manufacturing Sponge Iron) supplied by him - whether classified under Tariff Item 2621 90 90 of Customs Tariff Act, 1975 or under Tariff Item 2701 20 90 of Customs Tariff Act, 1975? - N/N. 01/2017- Integrated Tax (Rate) dated 28 June 2017. HELD THAT:- Coal is a natural occurring substance, Volatile matter whereas in Coke is prepared material with few impurities and high Carbon content, and very low Volatile matter content which suits it for a better fuel - Char-dolachar should not be classified under sub-heading 2701 20 90 as Other Briquettes, ovoid's and similar solid fuels manufactured from coal. Where in briquette or ovoid or similar solid fuel manufactured from coal only. Hence Char dolachar is a by-product emerging during manufacture of sponge iron, and not a fuel manufactured from coal. Therefore byproduct dolochar does not fall under serial 43 of Schedule I of the Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017, which provides the list of goods that attract IGST at the rate of 5%. Chapter 2619 shall covers slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel. Therefore the impugned by product Char-Dolochar/Dolochar (waste emerged during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 2621 90 90 of Customs Tariff Act, 1975 and therefore, in view of Entry 30 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 18%.\ The Char-Dolochar/Dolochar (waste emerging during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and therefore, in view of Entry 28 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017, attract tax at the rate of 18 percent IGST - The intra-State supply of the same would attract CGST at 9% Entry 28 of Schedule III of Notification 01/2017- Central Tax (Rate) dated 28 June 2017 land similarly a KGST at 9 percent.
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