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2021 (7) TMI 929 - AAR - GSTClassification of goods - HSN code - rate of tax - wastes - Cinder Half-burnt Coal / Char Dolachar - ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron - levy of GST Compensation Cess @ ₹ 400/- per tonne be applicable on sale of waste. HELD THAT:- The Hon’ble Apex Court of India in the case of UNION OF INDIA VERSUS AHMEDABAD ELECTRICITY CO. LTD. [2003 (10) TMI 47 - SUPREME COURT] held that unburnt or partly burnt pieces of coal have no capacity to produce flame because of low or reduced calorific value and therefore classified such coal/dust as Cinder. Further, Hon’ble CESTAT in the case of CC, CE & ST, HYDERABAD-II VERSUS M/S REACTIVE METALS OF INDIA PVT LTD., & M/S BINJUSARIA SPONGE & POWER PVT LTD. [2017 (9) TMI 1547 - CESTAT HYDERABAD] held that by –Product Char – Dolochar emerging during manufacture of Sponge Iron is classifiable under CETH 2619 00 90 - Similar stand has been taken by Hon’ble CESTAT in the case Bellary Steel &Alloys Ltd v. CCE.,[2005 (10) TMI 180 - CESTAT, BANGALORE]. W.R.T ESP bog/filter dust, we hold that they are also classifiable under 2619 00 90. Thus, both unburnt or half-burnt coal and dust falls under entry 28 of Schedule III of Notification No.01/2017 Dated: 28.06.2017 and attracts 18% tax under IGST and 9% under CGST/SGST Acts.
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