TMI Blog2018 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICATURE AT BOMBAY], wherein no scope of classification dispute is left, that the Cable jointing Kit is classifiable under Head 8547 of the GST Tariff. Thus, The fact remains that said material i.e. Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. Ruling:- Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8547. - 01/AR/SK-CP/ Daman/2017-18 - - - Dated:- 21-3-2018 - SHRI SATISH KUMAR AND CHARMIE KAMAL PAREKH MEMBER Brief Facts of the Case:- M/s Western Cablex Engineering Pvt Ltd, herein after referred to as assessee Plot No. 7, Silver Industrial Estate, Bhimpore, Daman,registered under Goods Service Tax vide GSTIN Number 25AAACW 2419 G1ZL,vide their letter dated 24.07.2017, submitted an application in form of GST ARA-01 under Rule 104(1) of Advance Ruling alongwith statements of facts and copy of Challan bearing No. 17072500000009 dated 24.07.2017 evidencing the payment of required fee of ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8546 or 8547. 4. Discussion and Findings:- In the present case we, the members of advance Ruling, have to decide as to whether the above said product of the applicant in question i.e. Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8546 or 8547. 4.1 before deciding the issue, we refer to the Chapter Note of Heading 8546 under GST Tariff which reads as under 8546- Electrical Insulators of any material 8546 10 00 Of glass kg. 9% +9% 18% 8546 20 Of ceramics: - Porcelain discs and strings : 8546 20 11 -- Porcelain below 6.6 kV kg. 9% +9% 18% 8546 20 19 -- Other kg. 9% +9% 18% - Porcelain post insulators : 8546 20 21 -- Below 6.6 kVkg. 9% +9% 18% 8546 20 22 -- 6.6 kV or above but up to 11 kV kg. 9% +9% 18% 8546 20 23 -- Above 11 kV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted in India. From the above detailed Chapter Sub Heading wise classification of the product in the existing law i.e. under Central Excise it is found that the classification of the above said product is one and the same under GST regime as well as under Customs law. No change in the classification under all the entire three Act have been noticed. Therefore, we do not find any change under Chapter heading 8546 under Central Excise and GST regime. It proves that there is no change in the classification of the product in existing Central Excise law as well as the newly introduced GST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd articles thereof. Heading 39.26 is an omninbus and generic entry. Chapter 85 covers, inter alia, Insulating Fittings, Heading 85.47 contains a specific description of insulating fitting. The principle of Generalia Specialibus non Derogant is well known and also applies to classifications of articles under the Customs Tariff. The thread of this principle runs all through even in the General Rules of Interpretation of Entries under the CTA. 10. In the circumstances, we declare that the subject goods merit classification under Heading 85-47 of the CTA and we quash the impugned decision of classifying them under Heading 39.26 5.2 The aforesaid judgment clearly answers the issue raised in the present application which is unambiguously covered by the ratio of the above referred judgment. We note that in Para 8 of the said judgment it is specifically observed by the Division Bench that raw material for manufacturing of components for cable jointing kits is described sometimes as insulating materials and sometime as unexpanded sleeves. The fact remains that said material is used as insulating material. The aforesaid judgment of the Division Bench has been accepted by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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