TMI Blog2018 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... considered to be parts of vehicle, as it is excluded from Section XVII and hence the said product do not fall under Tariff Heading 8708 as “Steering wheels, steering columns and steering boxes; parts thereof”. Ruling:- The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 84.81 is applicable to the said product. - Advance Ruling No. GUJ/GAAR/R/2017-18/5 - - - Dated:- 17-1-2018 - Mr. R.B. Mankodi ( Member) And Mr. G.C. Jain (Member) For The Applicant : Nilesh V. Suchak RULING The applicant has raised following questions for advance ruling in their application :- (i) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ? (ii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ? (iii) What is the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry submitted is mentioning Heading 8708. The representative was therefore requested to file evidences as to show that there are conflicting views in Customs itself. 5. The applicant, vide letters dated 07.12.2017 and 11.12.2017, submitted copy of Bill of Entry No. 427360 dated 05.12.2017, wherein the product Steering Unit i.e. Hydrostatic Steering Unit (Hydraulic Orbital Valve) has been classified under Tariff Item 8481 2000 of the Customs Tariff Act, 1975. 6. It has been informed by the Goods Services Tax and Central Excise, Ahmedabad South Commissionerate that no records / documents have been submitted by the party along with their application in their office due to non registration of the unit with their office; that unless and until full detailed scrutiny of the details of the product imported is made, their office is not in a position to accept or deny the classification opinion of the party. 7. We have considered the submissions made by the applicant in their application for advance ruling and additional submissions made at the time of personal hearing on 15.11.2017. We have also considered the information and view of the Goods Services Tax and Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff. 9.1 Note 2 of Section XVI of the Customs Tariff Act, 1975 provides as follows :- 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules : ( a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; ( b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 aw appropriate. However, parts which are equally suitable for use principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valves and thermostatically controlled valves . 11.2 The Explanatory Notes for Taps, Cocks, Valves and similar appliances for Pipes, Boiler Shells, Tanks, Vats or the like, including Pressure Reducing Valves and Thermostatically Controlled Valves under Tariff Heading 8481 of the Harmonised System of Nomenclature, inter-alia , provides as follows :- Taps, cocks, valves, etc., remain in this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft. However, certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion engines (heading 84.09), slide valves for steam engines (heading 84.12), suction or pressure valves for air or other gas compressors (heading 84.14), pulsators for milking machines (heading 84.34) and non-automatic greasing nipples (heading 84.85). [underlining supplied] 11.3 Thus, in view of Note 2(a) of Section XVI of the Customs Tariff Act, 1975 and Explanatory Notes for Taps ..... X X X X Extracts X X X X X X X X Extracts X X X X
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