TMI Blog2019 (3) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... re retention and are more specifically classified under Heading 96170019. The goods are chargeable to 14% CGST and 14% SGST as per Sl.No. 225 Schedule IV of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 respectively upto 14.11.2017. From 15.11.2017, they are chargeable to 9% CGST and 9% SGST as per S.No. 449B of Schedule -III of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 as amended and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended respectively. - Order No. 4/AAR/2019 - - - Dated:- 21-1-2019 - MS. MANASA GANGOTRI KATA, IRS AND THIRU S. VIJAYAKUMAR, M.SC., MEMBER Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed spout area at the top and an anti-slip coaster base. There are 2 variants in size-350 ml and 600 ml with multiple colour variants. iii. Accessories: Additional Stainless steel containers with lids and partitions, Vaya Bag mat - a shoulder bag that allows Vaya products to be carried and also can be transformed into a table mat, cutlery set comprising of a spoon, fork and a spork. 2.2 The Applicant has stated that ever since the launch of the products in the year 2016, they have been clearing the product from Customs port at Chennai under CTH 7323 9920 and they have been selling the products to customers under part B of First Schedule of TNVAT act, 2006 with commodity code number of 2004 in the pre-GST regime. After the roll out of GST, the Applicant has been clearing the products to the users under the HSN 7323. However, the Customs Department has reclassified the products imported by the Applicant under CTH 9617 00 19 and this is under dispute. The Applicant states that one of the well-known principles of interpretation evolved by Supreme Court is that words of everyday use must be construed not in the scientific or technical sense but as understood in common pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to assess the classification of these two products and the applicable rate of tax under the provisions of GST. 5.1 In terms of explanation (iii) and (IV) to Notification No. 1/2017 - Central Tax (Rate) db. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. 5.2 In the case at hand the competing headings are 73239920 and 96170019. The relevant section notes, Chapter Notes and the notes pertaining to these headings in Harmonised System of Nomenclature (HSN), on which Customs Tariff is based are examined as under. Chapter 7323 as per Customs Tariff Act is as follows: 7323 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL ; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE , O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d scouring or polishing pads, gloves and the like, of iron or steel. 7323_10 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like - Other 7323.91 - - of cast iron, not enamelled 7323.92 - of cast iron, enamelled 7323.93 - - of stainless steel 732.3.94 -- of iron (other than cast iron) or steel. Enameled 7323.99- - Other (A) TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF This group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes; it includes the same goods for use in hotels, restaurants, boarding-houses, hospitals, canteens, barracks, etc. These articles may be cast, or of iron or steel sheet, plate, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process (moulding, forging, punching, stamping, etc). They may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles. The group includes : (1) Articles for kitchen use such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other kg. 10% - 96170090 --- Parts (other than glass inners) kg. 10% - HSN Explanatory notes to heading 9617 is as under: 9617 00 - Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: - --- Vacuum flasks and other vacuum vessels, complete with case 9617 00 11 ---- Vacuum flasks having a capacity not exceeding 0.75l 9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75l 9617 00 13 ---- Casserol and other vacuum containers 9617 00 19 ---- Other 9617 00 90 ---- Parts (other than glass inners) 96.17 - Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. This heading covers: (1) Vacuum flasks and other similar vacuum vessels provided they are complete. This group includes vacuum jars, jugs, carafes, etc, designed to keep liquids, food or other products at fairly constant temperature, for reasonable periods of time. These articles usually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a particular temperature. Rule 3(a) of General Rules for the interpretation of import tariff states that the heading with the more specific description shall be preferred. Further, Explanatory notes for heading 7323 of HSN provides that this group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature which in this case is under heading 9617. Vaya Tyffn and Vaya Drynk are double walled stainless steel articles which perform temperature retention and are more specifically classified under Heading 96170019. 6. Having decided the classification, the next issue is the rate of tax. As per Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017, the heading 9617 is covered under schedule -IV at Sl.No. 225 @ 14% CGST. 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners And at 14% SGST as per Sino 225 Schedule IV of Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017. The above notification is amended vide notification no.41/2017-C.T.(Rate) dated 14.11.2017 for CG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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