TMI Blog2021 (9) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ately; parts. This description is sufficient to classify the subject goods at HSN 848390 and Rule 1 of General Rules of Interpertation of Harmonised System (GIR), i.e, Classification to be based on the Heading, being satisfied, there is no further need to apply GIR sequentially. There are no merit to examine other HSN in this regard. Reliance is placed in an order of CESTAT in COLLECTOR OF CENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as applied for Advance Ruling on the HSN and Tariff of Sprocket, submitting that it is a matching part of Conveyor Chain Roller Chain, widely used in heavy industries in material handling Equipment, in Industries such as cement plant, steel plant, sugar plant, fertilizer plant, textile industry, waste material handling Equipment etc. Applicant submits that conveyor Chain and Roller chain are cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully considered all the submissions made by the applicant. As per submission, subject sprocket is as a part in chains- conveyor or roller chains- for industrial use. 3. In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for Chain Sprocket at HSN 8483 which is reproduced as follows: HSN 8483: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed System (GIR), i.e, Classification to be based on the Heading, being satisfied, there is no further need to apply GIR sequentially. We therefore find no merit to examine other HSN in this regard. Further, the HSN 73151100 is for conveyor chains and roller chains as submitted by applicant. Even if recourse to GIR is applied, We find that HSN 848390 is most specific description subheading (Rule 3a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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