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TMI Blog2019 (2) TMI 1907X X X X Extracts X X X X X X X X Extracts X X X X ..... e Applicant has submitted application for Advance Ruling dated 16-11-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The Applicant in his application sought clarification and Advance Ruling as follows :- The issue is in relation to classification of Vigilance Control Device (VCD). Diagnostic Terminal (DT), and Master Controller System (MCS). (hereinafter collectively) referred to as "products") supplied by the Applicant. 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which was received vide Letter C.No. V(30)Tech./Div-II/06/R-06/18/280, dated 8-1-2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied. (ii) Diagnostic Terminal (DT) :- DT is a robust terminal device which consists of a LCD screen with LED backlight and a switch panel. DT is placed in the engine carriage from where the driver of the rail operates. The screen displays to the driver certain information which is transmitted to the Vehicle Control Unit ("VCU") for informing the driver about the said information. The information which is shown through the screen of the DT is related to the functioning or any malfunctioning of the part of the rail which is captured and processed by the VCU and communicated to the DT vide wired transmission. For e.g. if there is fire in any of the coach of the rail, VCU detects the same and transmits this information to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing of applicant the products supplied by it are designed and manufactured as per the specifications of Indian Railways. The properties and composition of these products are such that they can be used solely in the rails and thus qualifies for classification under Heading 8607 of the Customs Tariff Act (hereinafter referred to as the "CTA"). As "Parts of railway or tramway locomotives or rolling - stock for the reasons furnished hereinbelow :- Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended (hereinafter referred to as "Notification 1/2017") provides for the applicable rate of central goods and service tax (hereinafter referred to as "CGST") that shall be levied on intra-State supply of goods, the description o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol Equipments which are being manufactured and supplied for Railways. As per Party's understanding, all the above mentioned devices/equipments falls in the appropriate Heading 8607 of the Customs Tariff Act. 12. On verification of Chapter 86 of Customs Tariff Act, 1975 it is found that this chapter deals with "VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT". As per Note 2 of Chapter 86 (Section XVII) of Customs Tariff Act, 1975, Heading 8607 applies, inter alia, to - (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, under frames, bogies and bissel-bogies; (c) Axle boxes, brake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. As per Rule 1 - The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require. 16. From the above, it appears that the items in question do not fall in the Chapter sub-heading of 8607, and they will fall in Chapter sub-heading 8530 more appropriately. It is also submitted that the party has never classified its products in the Chapter 86 as per previous Excise Returns (ER-1) of the party filed in Central Excise (As per the Jurisdiction). 17. From the characteristic of the Vigilance Control Device (V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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