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TMI Blog2018 (9) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing questions connected to the issues mentioned in para 02 below : Q. 1. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)? Q. 2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used as an animal/poultry feed supplement/additive that is added to an animal/poultry feed to enhance its nutritional value, They have submitted that the subject feed acts as a source of phosphorus and calcium and fluorine that helps meet animal/poultry requirements for these essential nutrients. The applicant, on the basis of their submissions made in Annexure Il to their application dated 22.02.2018, have arrived at a conclusion that the subject goods would be covered under the Heading 2309 of the First Schedule to the Customs Tariff Act, 1975 (CTA). The applicant has further submitted that, being a poultry feed and the fact of being covered under Heading 2309, the subject goods would fall within Sr. No. 102 of Notification No. 2/2017- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hosphate classified under Chapter 28 and thus as per Board's notifications, mono calcium phosphate would also be classifiable under Chapter Heading No. 28 of the CETA, 1985. In view of the above. it is clear that the product Calcium Phosphate is classifiable under Chapter Heading 28.35 of the Central Excise Tariff and not under Chapter [leading No. 23.09 of the Central Excise Tariff as claimed by the applicant and has therefore become a matter of litigation and the same is still pending with different forums in the department.. Therefore, the departmental representative is of the opinion that Advance Ruling Authority shall not admit the application of the applicant as per the provisions of Sub-Section 2 of Section 98 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctional officer in his submissions. Further we find that the applicant himself, also, during the course of hearing before this authority has admitted and confirmed that their import consignments are being provisionally assessed under the Customs Act after coming into effect of GST for classification of subject goods which is the same issue that has been raised by them in this application before us. We find that Section 98 of the CGST Act provided as under:- 98 Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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