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TMI Blog2018 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of facts and copy of Challan bearing No. 17072500000009 dated 24.07.2017 evidencing the payment of required fee of Rs. 5000/-,In the said application the assessee has sought clarification for correct classification of their goods i.e. Heat Shrinkable Cable Jointing Kits to be classified under HS Code 8546 or 8547. 2. To verify the facts, application of the assessee was forward to the Assistant Commissioner,Div-V, GST & CE, Daman for examination and their detailed reports on the following points was called for:- i. Classification of the said goods under Central Excise Tariff Act, 1985; ii. Whether any issue on the subject matter has been decided by the appellate Authority in their own case of the assessee or other cases. If yes, plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Heat Shrinkable" and, therefore, their product merit classification under CH 8546 and instead of 8547. He also demonstrated/showed Parts/components of some of the product "Heat Shrinkable Jointing Kit" of Power Cable/Telephone Cable. He further submitted that they are classifying their product in the GST regime under Heading 8546 only as per the heading Heat Shrinkle Components provided in the GST Tariff. He, therefore, requested to consider their submission and pass an order classifying their product under HSC 8546 itself & not under HSC 8547. 3.2 Their Application was admitted under Sub Section 2 of Section 98 of the Central Goods and Service Tax Act, 2017 to decide the issue of correct classification as to whether their product i.e. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s kg. 9% +9% 18% 8546 90 90 - Other kg. 9%+9% 18% 4.2 Now we refer to the Chapter Note of Heading 8546 under existing law i.e. under Central Excise Tariff Act, 1985, which reads as under - 8546 ELECTRICAL INSULATORS OF ANY MATERIAL 8546 10 00 - Of glass kg. 12.5% 8546 20 - Of ceramics: - Porcelain discs and strings : 8546 20 11 -- Porcelain below 6.6 kV kg. 12.5% 8546 20 19 -- Other kg. 12.5% -- Porcelain post insulators : 8546 20 21 -- Below 6.6 kV kg. 12.5% 8546 20 22 -- 6.6 kV or above but up to 11 kV kg. 12.5% 8546 20 23 -- Above 11 kV but up to 66 kV kg. 12.5% 8546 20 24- -- Above 66 kV but up to 132 kVkg. 12.5% 8546 20 29 -- Above 132 kV kg. 12.5% - Porcelain pin insulators: 8546 20 31 -- Below 6.6 kV kg. 12.5% 8546 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law under major head 8546. From 1stJuly, 2017, with the introduction of GST law from the existing law i.e. Central Excise, no change in the basic characteristics of the product is found, therefore, a sudden change in the classification of the product without having legal and reasonable backing is not tenable. The applicant further contended that the major part of their finished goods is "Heat Shrinkable" and, therefore, their product merit classification under CH 8546 and instead of 8547. Their contention is finds no force because there was no sudden change in the characteristic and use of their product with the introduction of new GST law. The product and its usage remains the same as in the existing law. Hence, advance Ruling cannot be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that they are running the same business for the last many years and were classifying the goods under Chapter Heading 8547 for their product Heat Shrinkable Wrap Around Sleeve in the existing law. This fact has been verified from the ER-1 Return filed by the applicant for the month of April, 2017. In this regard it is worth mentioning here that the Apex Court have already accepted the classification of the product in question as 8547 in the case of XL Telecom P. Ltd. v. Union of India, 1994 (70) ELT 530 (Bombay), = 1993 (3) TMI 123 - HIGH COURT OF JUDICATURE AT BOMBAY wherein the Court while considering classification of cable jointing kits in the said judgment has observed as under: "Chapter 39 of CTA covers "plastics and articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India, 1994 (70) ELT 530 (Bombay), = 1993 (3) TMI 123 - HIGH COURT OF JUDICATURE AT BOMBAY, it can be seen in the said judgment Supra referred in Para 10 wherein no scope of classification dispute is left,that the Cable jointing Kit is classifiable under Head 8547 of the GST Tariff. The other test for deciding classification issue is, how the article is identified by the class or section of people dealing with or using the same. In this connection no dispute is made that the Articles is being heat srinkeble insulating material for cable jointing used for that purpose only. Even the applicant assessee have not disputed this fact and declared in their application that the goods in question is comprises of 15 to 20 item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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