TMI Blog2020 (7) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence for the purpose of applying for advance ruling, one must raise questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to undertaken. Thus, the said section says that, in the case of goods, it is the supply being undertaken or proposed to be undertaken. It is not the case that the manufacture of goods may be undertaken or proposed to be undertaken. Thus, goods in respect of which supply being, undertaken or proposed to be undertaken, should be existing - In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the applicant is as under:- 2.1 M/s Saint Gobain India Private Limited, the Applicant, engaged in the manufacturing and marketing of both, paper reinforced and glass reinforced gypsum boards falling under Chapter 68 of the Customs Tariff Act, 1975 is proposing to manufacture a new category of product under Glass reinforced gypsum board ( GRG ) which is essentially going to be a gypsum plaster, reinforced with glass-fibre with 94% of gypsum and adhesives; approximately 5% of paper; and 1% of glass fibre, whose stated purpose is to produce a strong, composite material having improved tensile and impact properties which shall increase the flexural, tensile, compressive and impact strength of this glass fibre composite. 2.2 Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No.92 of Notification No. 1/2017 mentioned above. Applicant has also stated that the percentage of glass fibre to be used in the gypsum board is immaterial for the product to be classified under Sr.No. 92 mentioned above. 2.5 Thus, the impugned product could be considered as GRG in order to avail the benefit of concessional rate of GST in terms of Si. No.92 to Schedule - II of the Notification no. 1/2017- CT(R) even if such resultant product does not conform with IS standards as prescribed by the government for a GRG board. The adding of lower percentage of glass-fibre to the proposed product shall not exclude it from being identified as GRG. It can be inferred that the intention of the Legislature is to provide the benefit of conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed products qualify for concessional rate of tax under the said entry of the notification. 2.8 Citing case laws. applicant has submitted that where two interpretations are possible, the interpretation beneficial to the assessee should be adopted and since the entry Glass-fibre reinforced gypsum heard , which attracts 12% rate of tax, is more beneficial to the applicant than the entry Faced or reinforced with paper paperboard only which attracts 18% rate of tax, the applicant can classify its product under the former entry. 2.9 Subject product in commercial/market parlance is identified as GRG board irrespective of the quantity of glass-fibre present in the product. Reference in this regard is made to the decision of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion can be arrived at. 04. HEARING 4.1 Preliminary hearing in the matter was held on 10.12.2019. Shri Nirav Karia, and Shri Vatsal Bhansali, both Advocates, appeared, and requested for admission of their application. Jurisdictional Officer Shri Vijay Lande, Superintendent, Division-V, Range-V, Mumbai East, CGST also appeared. 4.2 The application was admitted and called for final hearing on 11.02.2019. Shri Nirav Karia and Shri Vatsal Bhansali, both Advocates, appeared along with, Ms. Ida Gonsalwis and Shri Prashant Patil, both, Authorized Representatives and made oral and written submissions. Jurisdictional Officer Shri Vijay Lande, Superintendent, Division-V, Range-V, Mumbai East, CGST also appeared and made submissions. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions made by the applicant, it is imperative that the samples of the same are produced before this authority in order to enable us to take a balanced view in the matter especially since the applicant has made technical submissions as well regarding the contents of the impugned product. 5.4.1 The applicant has not submitted any samples of the products, classification of which is sought by them. In the absence of non-submissions of samples of the impugned product we are not able to arrive at any conclusions with respect to the questions being raised by them. We agree with the submissions made by the jurisdictional officer that the proposed product is not yet manufactured and hence in absence of any sample of said product being tested fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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