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2023 (3) TMI 424 - AAAR - GSTClassification of goods - Scope of advance ruling issued in the another cases - right in rem or right in personam - roof mounted Air conditioning unit especially for use in railway coaches (manufactured as per railway design) - classifiable under HSN- 8415 1090- IGST 28% or under HSN 8607 99 - IGST 18% as parts of Railway Coaches/ Locomotives? - HELD THAT:- The parts or accessory which are not suitable for use solely or principally with the articles of Chapter 86 to 88 are not to be included in the said chapter. On the obverse, parts or accessory which are suitable for use solely or principally with the articles of Chapter 86 to 88 are to be included in the said chapter. But the said section note has to be read in conjunction with the Section Note 2 of the said section. The harmonious construction of the said section notes brings out the fact that section note 2 excludes certain goods from the domain of the expression, “parts” or “parts and accessories”. As for the remaining good that is not excluded by virtue of the said section note the same can be classified as “part” or “accessory” only if it is suitable for use solely or principally with the goods of the said Section. The appellant has cited certain judgments in his submissions. Some of them are Westinghouse Saxby Farmer Ltd vs. Commissioner of Central Excise Kolkata [2021 (3) TMI 291 - SUPREME COURT], G.S. Auto International Ltd. Vs Collector of Central Excise, Chandigarh [2003 (1) TMI 700 - SUPREME COURT], Diesel Component Works Vs. Commissioner of Central Excise [2000 (6) TMI 68 - CEGAT, COURT NO. I, NEW DELHI]. The discussions in these judgments as well as the factual matrix detailed therein, it is clear that the specific exclusion provided to HSN 84.01 to 84.79 do not apply in above judgments. Accordingly, the judgment cited by the appellant varies from the instant appeal both on law and facts. The judgments mentioned above relates to the Chapter 73 and 76 of the erstwhile Central Excise Tariff Act, 1985 and not applicable in the instant case. The appellant has conveniently overlooked the basic nature of the ruling given by the Authority for Advance Ruling. The said rulings are in the nature of “in personam” and not “in rem” and therefore their applicability as well as their protection cannot be sought by the others who were not party to the said proceedings. Thus, the subject goods i.e. Roof Mounted Air-Conditioning unit manufactured by the appellant are classifiable under HSN Heading 8415.
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