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TMI Blog2020 (3) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in manufacturing of Clad and Rerolled Bimetal Strips 108 SP. The Applicant is having a GST registration with GSTIN 23AABC18209H1ZS. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provision. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - 3.1 M/s. Innovative Clad Solutions (ICS) is a SEZ unit (hereinafter referred to as the Applicant) is engaged in manufacturing of Clad and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Applicant wishes to know whether Re-rolled strip 108 SP is covered under HSN 81110010 or not. 5. DEPARTMENT VIEW POINT - As per the Bill of Entry submitted by Applicant and assessed by the SEZ of the applicant, the said product i.e. Rerolled Bimetal Strip 108 SP classified under HSN 82110010. 6. RECORD OF PERSONAL HEARING - Shri Manoj Jain, Consultant and Mrs. Sonal Kawadi, Authorised Signatory of the applicant appeared for personal hearing on 19.11.2019 and they reiterated the submission already made in the application and attached additional submission which goes as follows - (i) That the Bimetal Strips is Manganese 36%, Iron 32%, Nickel 23% and Copper 9%. Thus, in the Bimetal Strips Manganese is predominating with metallic content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is manganese predominating by weight is treated as Manganese based Alloy. Therefore it falls under chapter 81 under heading 81110010, where specifically written "manganese base alloy". 7. DISCUSSIONS AND FINDINGS - 7.1 We have carefully gone through the application, provisions and submission of the Applicant, we proceed to decide the case as under :- 7.2 The Applicant submitted that the Bimetal Strips supplied by applicant cannot be used directly by the customers. That the Bimetal Strips supplied to the Industries and the industries further process it to make it usable as per the customer requirements. After being processed by the industries, it is generally used in making electrical on / off switches. 7.3 The Applicant submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act." 7.7 As per the submission of the Applicant that their Bill of entry is being assessed by the department under the Chapter heading(HSN) No. 81110010 and paying the Customs duty and IGST as per the rate applicable in this chapter heading means the question raised by the applicant has already been decided by the department by assessing the goods under HSN 8111001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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