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2020 (12) TMI 796 - AAR - GSTClassification of goods - rate of GST - Tyre Pyrolysis Oil - Applicant has submitted that pyrolysis oil should be qualified as either a Biodiesel (HSN 3826) as it is derived from rubber part of the Tyre which is renewable in nature just like Palm Oil made from Palm fruit used to make biodiesel or as a Marine Fuel (HSN 2710) as its specifications meet that of Marine fuels - HELD THAT:- The Applicant is engaged in recycling of the waste tyres used by vehicles and pyrolysis oil is recovered during the said process of recycle, along with other products like Iron and Steel and carbon black. It is only the rubber component of the tyre which is converted into Pyrolysis Oil, which can be used for heating purposes and as a liquid fuel. Applicant has submitted that Pyrolysis oil can also be sold as a liquid fuel - Since there is no specific and separate schedule entry prescribed for “Tyre pyrolysis oil”, we are required to classify the said product. The Applicant vide email dated 20.11.2020, has made submissions which appear to have been sourced from the internet. However they have not made any submissions in respect of the chemical composition of their product nor have submitted any test report which shows the composition of their product - In view of non-submission of details, this Authority cannot pass a Ruling on the questions raised by the Applicant. The said question cannot be answered in view of non-submission of full details by the Applicant as mentioned under the Observations and Findings section of the order.
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