TMI Blog2019 (7) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... x @ 12% while Refills for ball point pens comprising the ball point and ink-reservoir are classified under Sub-heading no. 9608 60 attracting tax @ 18%. Pen nibs and nib points as per HSN entry 9608 91 are very different from ball point tips and balls as used by the Appellant. Primarily Tips and balls are part of refill, and since there is no specific Sub-heading allotted to these parts these should be classified under residuary Sub-heading as Others- in 9608 99. attracting tax @ 18%. It is clear from the table in para 11 that the tips and halls dealt with by the Appellant fall under entry no. 453 of Schedule III. There is no infirmity in the ruling pronounced by the WBAAR - appeal dismissed - decided against appellant. - Appeal Case No. 06/WBAAAR/APPEAL/2019 - - - Dated:- 11-7-2019 - MR. A.P.S SURI, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Sri Sandip Choraria, Advocate Sri Akshat Agarwal, Advocate Present for the Respondent: Sri Sujan Shome, Superintendent, Division, Central Tax An Appeal filed under Section 100(1) of the West Bengal Goods and Services Tax Act. 2017/Central Goods and Services Tax Act, 2017, by M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) The Appellant stressed on the Notification No 12/2017-CT dated 28.06.2017 (corresponding State Notification No. 1152-FT dated 29.06.2017) where it has been specifically stated that HSN codes are to be mentioned only up to the first 4 digits on a tax invoice and no more than that. Minutes of the 14th GST Council Meeting Para 29.1 clearly stated that GST Rates would generally be prescribed at the 4 digit HS Classification unless it is required to specify the rate for a good at 6 or 8 digit levels. This would mean that different rates of tax are applicable for items at 6 or 8 digit levels, otherwise prescribed rate at 4-digit HSN Code shall be applicable for all goods. The WBAAR had gone beyond such rule of law and arbitrarily stated that pen tips and balls were to be classified under HSN 9608 99 90 and taxable at the rate of 18% which is completely vindictive and bad in law. The WBAAR has erred in its judgement and classified tips and balls at a higher rate of tax. b) The Appellant is only in the business of manufacturing ball point pens and does not manufacture fountain pens and other pens which are taxable at the rate of 18%. Ball point pens are taxable at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Hon ble Customs, Excise and Gold Tribunal - Delhi in the case of Nalanda Pen Mfg. co. Pvt. Ltd vs. Collector of Central Excise, Baroda [1998 (102) ELT 289] = 1997 (12) TMI 381 - CEGAT, NEW DELHI . 7. The Respondent made a written submission commenting on the Grounds of Appeal submitted by the Appellant, wherein he stated that: a) The Appellant mis-interpreted the Notification No. 12/2017-CT dated 28.06.2017 (corresponding State Notification No. 1152-FT dated 29.06.2017). In the said notification, Department of Revenue on the basis of recommendation of GST Council issued guidelines regarding mentioning the HSN codes on the face of the invoice issued by the class of registered person depending upon the Annual Turnover in the preceding financial year. As per this notification. use of Nil , 2- digits or 4-digits HSN code simply indicates the range of annual turnover in the preceding financial year of the registered person who has issued the invoice. This notification has no relation with classification of goods. Hence Appellant s representation regarding use of 4- digit HSN code for classification only for Tips and balls is completely wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Goods 9608 Ball point pens; felt tipped and other porous tipped pens and markers; fountain pens; stylograph pens and other pens: duplicating stylos: propelling or sliding pencils: pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 9608 10 Ball point pens 9608 30 Fountain pens, stylograph pens and other pens 9608 60 Refills for ball point pens, comprising the ball point and ink reservoir 9608 91 Pen nibs and nib points 9608 99 Other 9609 Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalks 10. The Appellant s interpretation of Notification no. 12/2017-CentraI Tax dated 28.06.2017 (corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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