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2021 (9) TMI 570 - AAR - GSTClassification of goods - rate of tax - HSN Code - Sprocket, which is a part in chains- conveyor or roller chains- for industrial use - classified at HSN 73151100 or otherwise? - HELD THAT:- The HSN 848390 covers “tooth wheel, Chain Sprocket and other transmission element presented separately; parts. This description is sufficient to classify the subject goods at HSN 848390 and Rule 1 of General Rules of Interpertation of Harmonised System (GIR), i.e, Classification to be based on the Heading, being satisfied, there is no further need to apply GIR sequentially. There are no merit to examine other HSN in this regard. Reliance is placed in an order of CESTAT in COLLECTOR OF CENTRAL EXCISE, PUNE VERSUS NU-TECH ENGG. CO [2000 (6) TMI 342 - CEGAT, NEW DELHI] wherein Sprockets were classified under Heading 84.83 of Central Excise Tariff Act (CETH), 1985. We note that CETH and Customs Tariff Heading (CTH) in 8483 have the same description. The statutory entry under sub heading 848390 of the CETA, 1985 corresponds to entry under sub-heading 8483.90 of the HSN. The Custom Tariff Act is based on HSN. Thus, Sprocket is classified under HSN 848390 tariff subheading.
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