Home Case Index All Cases GST GST + AAR GST - 2020 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 50 - AAR - GSTClassification of supply - Threaded metal nuts which function same as standard nut - Various other products - Held that:- we do not take up all the products listed in the subject application for discussion. We shall take up applicant’s query only with respect to the first question pertaining to classification of the product ‘Metal Nuts with metrical threads, Metal Nuts without metrical threads and Metal Spring Nuts’. The jurisdictional officer has agreed with the contention of the applicant that the said products are required to be classified under Tariff item 7318 16 00 of the CTA, but has also submitted that if all the clearances are made to automobile/auto part manufacturers, then the classification should be under the appropriate sub-heading of 8708. We agree with both, the applicant as well as the jurisdictional officer that the subject goods namely, ‘Metal Nuts with metrical threads, Metal Nuts without metrical threads and Metal Spring Nuts’ should be classified under Chap.7318 16 00 since the said goods are being supplied to be used in many fields including electronic goods, solar energy and vehicles.
|