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2021 (9) TMI 1063 - AAR - GSTClassification of goods - Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric - whether covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903? - HELD THAT:- Classification of goods under GST is based on HSN. The customs Tariff is based on HSN. The general Interpretative Rules are to be sequentially followed as the way to classify the goods. We are to classify within the confines of law and procedure as laid down in GST scheme of law and procedure. The Chapter notes of Custom Tariff are part and parcel of the Custom Tariff Act, 1975 which is to say, part and parcel of law enacted by the Parliament and therefore, we are obliged to follow the classification based on Chapter Notes as per law. The Explanatory notes to HSN have guidance value to classify goods. As per Rule 1 of the General Rules for the Interpretation of CTA, 1975, for legal purposes, classification shall be determined according to the terms of the headings and any Section or Chapter Notes. The subject goods have passed all the conditionality’s placed in the HSN 5903 Chapter Heading description and the Chapter Notes - the subject goods have satisfied the guidelines specified in the Explanatory Notes to HSN 5903. Applicability of Board Circular dated 27-11-98 - HELD THAT:- The applicant cited Board Circular dated 27-11-98 and applicant submitted that said Board Circular cannot be applied in subject matter. It is made clear that even without taking the recourse to apply the said Circular dated 27-11-98 in subject matter, we have arrived at our findings for pronouncement of our Ruling. Thus, we do not delve into the cited Madras High Court order in MADURA COATS LTD. VERSUS CBE. & C., NEW DELHI [2003 (9) TMI 98 - MADRAS HIGH COURT] which centres around the cited Circular dated 27-11-98. The subject goods are classified at HSN 5903.
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