TMI Blog2020 (3) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 98(2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant. It is concluded that the application is liable to be rejected as per the proviso of section 98(2) of CGST Act. - Order No. 03/2020 Case No. 21/2019 - - - Dated:- 16-1-2020 - MANOJ KUMAR CHOUBEY AND SHRI VIRENDRA KUMAR JAIN MEMBER Present on behalf of applicant: Mr. Manoj Jain, Consultant and Mrs. Sonal Kawadi, Authorised Signatory and Financial Comptroller of Applicant. PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods Service Tax Act, 2017) 1. M/s. Innova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another strip is made of 36% Nickel and 64% Iron. Both the strips are bonded to make Bimetal Strips 108 SP. After bonding of these two metallic content of the bimetal strip, the resultant composition of Bimetal Strips is Manganese 36%, Iron 32%, Nickel 23% and Copper 9%. Thus, in the Bimetal Strips Manganese is predominating with metallic contents of 36%. 3.4 The Applicant since starting manufactured and cleared the goods Re Rolled Bimetal Strip 108 SP from SEZ unit vide Bill of entry for home consumption with HSN 81110010 and paying duty leviable on it under said chapter heading(HSN) as the said product predominating the base metal manganese. 3.5 The Applicant filed the application under Advance Ruling for clarification in the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imetal 108SP Strips Thickness 1.65mm width 200mm (Nickie 23%, Ferrous 32%, Manganese 36%, Copper 9% ) wherein the BOE is assessed by the Customs Authorities in HSN 81110010. (iv) That, Since starting of our unit at SEZ, Pithampur, we are manufacturing this product and clearing the same in HSN 81110010 and department being agreed with our declaration have finally assessed the same in HSN 81110010. That the applicant submitted the copies of BOE Nos. 2012767/12.11.2018, 2003320/21.03.2018, 2009393/21.09.2017, 0003954/19.04.2017, 0001150/31.01.2017, 0009798/25.10.2016, 0006708/25.07.2016, 0004011/03.05.2016 finally assessed by the department in support. (v) That as per chapter notes of Chapter 72 ( Base metal) of the Customs Tariff Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt being agreed with our declaration have finally assessed the same in HSN 81110010. That the applicant submitted the copies of BOE Nos. 2012767/12.11.2018, 2003320/21.03.2018, 2009393/21.09.2017, 0003954/19.04.2017, 0001150/31.01.2017, 0009798/25.10.2016, 0006708/25.07.2016, 0004011/03.05.2016 finally assessed by the department in support. 7.5 As per the Bill of entry of submitted by the applicant, the said goods classified under 81110010. The applicant units is under SEZ and also the SEZ assessing and clearing the said goods i.e Re rolled Bimetal Strip 108 SP manufactured by the applicant under HSN 81110010. Hence, it appears that the practice being followed by the department to classify the said goods under chapter 81110010. 7.6 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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