9911796707
TMI Blog2020 (6) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... D MINTING CORPORATION OF INDIA LIMITED, the applicant, seeking an advance ruling in respect of the following question. Determination of applicable HSN code for the material 'Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing'. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression SGST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and called for final hearing on 06.02.2020. Sh. Bhushan Kulkarni, Dy. Manager (Finance & Accounts), Authorized Representative, appeared made oral submissions. Jurisdictional Officer was once again not present. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the case and written contention of the applicant. The issue before us is with respect to classification of "Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing", a product imported by the applicant and further sold by them. 5.2 We find that the applicant wants to ascertain the correct classification of said goods between two classifications submitted by them i.e. Chapter Heading 3919 and Chapter Heading 4911 of the GST Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, fall in Chapter 49". 5.7 Hence we find that, goods which fall under Chapter 3919, as in the subject case will not fall under Chapter 49. The fact of the matter is that the said goods during import are classified under Chapter 3919 and the same has been accepted by the applicant. It will therefore not be open for them to apply for a change of classification, for the same product, to this authority. 06. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-46/2019-20/B-20 Mumbai, dt. 25/02/2020 For reasons as discussed in the body of the order, the questions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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