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2021 (12) TMI 466 - AAAR - GSTClassification of goods - Bellow Ducts - classified under HSN 8424 attracting GST @18% or not - supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches - Advance Ruling Authority has classified the impugned product under HSN 8424 whereas as per the appellant the said product merits classification under Chapter Heading 8607 of the Customs Tariff Act, 1975, as parts of railways - HELD THAT:- It is observed that as per the appellant, the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. It is observed that though the Advance Ruling Authority has classified the products under Chapter Heading 8537 but the fact that aforesaid product is specifically designed as per specification of Indian Railways and supplied only to the Indian Railways is not discussed by the Authority - Advance Ruling Authority was in unison with the appellant that the said “Bellow Duct” which are specifically designed for Indian Railways, would be used for coach work only and nowhere else. In the case of COMMISSIONER OF C. EX., BANGALORE VERSUS RAMSONS UDYOG (P) LTD. [1999 (9) TMI 284 - CEGAT, NEW DELHI] the Hon'ble Tribunal has observed that “Sanitary wares are also designed for fitment into the coach and they would be classifiable under Heading 86.07” - Similarly, in the case of SUNFLEX AUTO PARTS VERSUS COMMISSIONER OF C. EX. (APPEALS) MUMBAI-II [2004 (5) TMI 398 - CESTAT, MUMBAI], it was observed by the Hon'ble Tribunal that “Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely and exclusively for them, classification under Sub-heading 8607.00 of Central Excise Tariff.” Thus, the “Bellow Ducts”, specially meant for the Railways, as per the design and layout provided by them, are integral part of the coach and rightly classifiable under chapter heading 8607 of the Customs Tariff Act, 1975.
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