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2018 (9) TMI 689 - AAR - GSTClassification of goods - Heat Shrinkable Cable Jointing Kits - whether the product of the applicant in question i.e. Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8546 or 8547? Held that:- The Chapter Head description under existing law i.e. Central Excise, GST and Customs are one and the same. Further, it is worth mentioning here that, at all the material times the said goods were classified for the purposes of basic and other Customs Duty by the Customs deptt. under heading 85.47 of Customs Tariff Act - The assessee, during the course of personal hearing, have accepted that they are running the same business for the last many years and were classifying the goods under Chapter Heading 8547 for their product Heat Shrinkable Wrap Around Sleeve in the existing law. This fact has been verified from the ER-1 Return filed by the applicant for the month of April, 2017. The apex court in the case of M/s XL Telecom P. Ltd. V. Union of India, [1993 (3) TMI 123 - HIGH COURT OF JUDICATURE AT BOMBAY], wherein no scope of classification dispute is left, that the Cable jointing Kit is classifiable under Head 8547 of the GST Tariff. Thus, The fact remains that said material i.e. Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. Ruling:- Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8547.
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