TMI Blog2019 (1) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... der HSN Code no.7320 of Chapter 73 of the Tariff Act? - Held that:- Chapter Heading 8607 does not anywhere clearly classify Springs of Iron and Steel. It only refers to parts of railway (such as bogies, bissel-bogies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. “Leaf-springs for Railways” are classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicant s representative heard Jag Mohan Kothari, Authorized Representative 1. The Applicant, stated to be a Manufacturer of, inter alia, Springs of Iron and Steel for supply to the Railways, seeks a Ruling on the classification of these items. Advance Ruling is admissible on this question under Section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter collectively called the GST Act ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Tariff Act. The Applicant, therefore, has sought a clarification regarding appropriate classification of Springs of Iron and Steel supplied for use in Railways. 3. The two Chapters under which classification of Springs of Iron and Steel for supply to Railways are being considered, fall under two different Sections of the Tariff Act. Section XV, which covers Base Metals and Articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion XVII, namely, in the present context, parts of Railways . Again, Chapter Heading 8607 does not anywhere clearly classify Springs of Iron and Steel. It only refers to parts of railway (such as bogies, bissel-bogies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. Leaf-springs for Railways are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, issued by CBIC for further clarification in this regard). In view of the foregoing, we rule as under RULING Springs of Iron and Steel for Railways are classifiable under HSN Code no. 7320 (taxable @ 18%) under Serial No. 234 of Schedule III of Notification No. 1/2017- CT (Rate) dated 28.06.2017. This Ruling is valid subject to the provisions under Section 103(2) until and unless d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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