TMI Blog2021 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... and submissions before us we find that the subject product is not covered by the Tariff Heading 7610. Heading 7606 of the GST tariff - HELD THAT:- Heading 7606 of the GST tariff covers ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 mm - In the subject case, under the ACP Product Information has mentioned that the Top and Bottom Aluminium Foil thickness in the subject products ranges upto 0.5 mm. Thus it is seen that the subject product would essentially exceed the thickness of 0.2 mm - the subject product is covered under Heading 7606 of the GST Tariff and the rate of GST on the impugned product is 18%. - GST-ARA-78/2019-20/B-67 - - - Dated:- 30-9-2021 - SHRI. RAJIV MAGOO, AND SHRI. T.R. RAMNANI, MEMBER GST-ARA-78/2019-20/B-67 Mumbai, dt. 30-09-2021 PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. ALUDECOR LAMINATION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other places of business situated in India as branch transfer and sells the same in Maharashtra. Once the applicant has imported the same product from out of India and the documents relating to import also says that the product is covered under CETH 3920. 2.4 In fact the product is Plastic sheet laminated with Aluminium Foils . If re cycled plastic is used in manufacturing, it can be said to be Re-cycled plastic Aluminium Composite Panel . Aluminium composite panels are sandwiched type panels/sheets consisting of Non-toxic polythene core firmly laminated with thin Aluminium Foils on top and bottom ( Both Side of the polythene sheet ) and is being used as Industrial Product. Brief about ACP Manufacturing Process: 2.5 Recycled Plastic Granules (i.e. low density polyethylene granules) purchased from the various suppliers are first created in a drier-mixer (or removal of moisture from the said material. Thereafter with the help of Screw-conveyor these plastic granules go into the Extruder machine via hopper, where it passes through different temperature profiles and comes out from a T-Die in hot melt condition. From T-Die, this hot plastic melt passes through st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Weight per sq. Meter (Plastic Sheet/ Core) (kg/m2) 2.940 - 2.100 3.675 - 3.150 5.275 -5.25 7 % of plastic Sheet/ Core (Thickness-wise) 93.33 -66.66 87.50 -75.00 91.66-83.33 8 % of plastic Sheet/ Core (Weight-wise) 84.00 - 43.29 72.77-53.38 80.76-65.62 Use of finished foods 2.6 The finished goods of the applicant are used in different industries such as; (1) ln construction of mainly Commercial buildings to be used on outside walls for protection from heat, water proofing, avoiding painting and like purpose by the builders and contractors engaged in works contract. Form the sheets by drilling, routing, cutting and other process components, parts are prepared for use in construction / structure. (2) In Railways in coach building (3) In signage Industries for manufacturing of advertisement boards, name boards etc. (4) In passenger ship building indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 308 This chapter heading deals with products manufactured from Iron and steel having the same description as provided in CETH 7610 except the words Aluminium Sr.No. Central Excise Tariff Description of Goods 1. 7308 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME-WORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES , OF IRON OR STEEL 2.9 The applicant submits following judgments from honorable Courts, from Sales Tax tribunals, documents, advertisement material, small samples of the product sold by the applicant, photographs and video describing manufacturing process etc. in following order; 1988, and that cotton fabric based laminates are classifiable under Heading 3922 90 till February 28, 1988 and under Heading 3926.90 on and after March 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration filed in the year 1995-1996 Supreme Court decision delivered on the issue in the year 2005 merely reiterates the generic meaning of the word used in tariff statute - Ruling of Apex Court cannot be construed to lay down something new and different from the law as it existed during relevant period - Description in stock report was also not for declaration of Aluminium foil laminates coated with paper, plastic or the product being classified under Chapter 39 - Appellant was not to decide himself whether classification would be under 76 or 39 irrespective of description of the product -- Mis-statement in declaration enabled the Department to invoke extended period of limitation -- Section 11A of Central Excise Act, 1944. (Paras 14, 15) Demand - Limitation - Mis-statement - Submission that decision of Apex Court delivered in 2005 and therefore observations therein would not justify accusation of any mis-statement in 1996 - HELD : Settled law that Courts do not frame law - Courts merely state law as it exists - Ruling of Apex Court cannot be construed to lay down something new and different from law as it existed during relevant period - Extended period inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thresholds for doors, Balustrades, Pillars and Columns): Aluminium plates, rods, profiles, tubes and the like, prepared for use in the structures. COMMISSIONER OF C. EX. VS. TETRA PAK INDIA PVT. LTD. CETH 4811 90 92 and 7607 20 90 JUDGMENTS FROM SALES TAX TRIBUNALS Appeal No.6 ATVAT/06-07 under Delhi VAT Act Gurind Traders V/s Comm. of Trade Tax, Delhi (Delhi Sales Tax Tribunal) Whether ACP and other similar laminates manufactured and sold by the company is covered by: entry 166 of Schedule III to attract levy of tax @ 4% under DVAT? (1989) 74 STC 187 (AP) Ravi Agencies V/s State of Andhra Pradesh ENTRIES IN SCHEDULE - PLASTIC SHEETS -- INCLUDIES PLASTIC LAMINATED SHEETS - PLASTIC LAMINATED SHEETS SUPPLIED TO DEALER CLASSIFIED AS PLASTIC SHEETS FOR PURPOSE OF LEVY OF CENTRAL EXCISE DUTY - NO REASON TO CLASSIFY DIFFERENTLY FOR PURPOSES OF LEVY OF SALES TAX DEPARTMENT ALSO NOT PLACING ANY MATIERIAL TO SHOW HOW OTHER DEALERS IN SAME GOODS TAXED -- ANDHRA PRADESH GENERAL SALES TAX ACT 6 OF 1957), SCH, I, ENTRIES 113, 114 CENTRAL EXCISES AND SALT ACT (1 OF 1944), SCH. i, ITEM 15-A (2). Appeal No. 11 012007 Umiya Flexifoam Pvt. Ltd V/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, it will be preferably classifiable under Chapter 70.14. We also perused that as per Note 2 (a) to Section XVI of CETA which reads as under: 2.10 The appellant respectfully submits that he shall be providing samples of the product is small sizes for easy handling and also provide video film of the manufacturing process with sub-title at the time of hearing on the issue. 03. CONTENTION - AS PER THE CONCERNED OFFICER: OFFICER SUBMISSION DATED 22.01.2020:- 3.1 With reference by M/s. Aludecor Lamination Pvt. Ltd in letter dated 10.12.2019 and on the basis of the above letter and enclosures, the following point wise/Para wise Comments submitted: 3.2 On plain reading of the question raised, it appears that all these three HSN Codes, i.e., 3920, 7606 or 7610 are bearing the same rate of taxes under the GST Act, i.e., 18%. 3.3 As per the HSN /SAC Code list the Aluminium Composite Panel/Sheet is covered under HSN Code 7606 - Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm . Thus as per the words used the appropriate classification can be done under HSN Code *7606 with the rate of duty 18%. 3.4 The other HSN code, i.e., 3920, in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business in Maharashtra at the address declared in the application for Advance Ruling under Rule 98 of Goods and Service Tax Rules, 2017. 5.3 The applicant has submitted that Aluminium composite panels (impugned goods) are sandwiched type panel consisting of Nontoxic polythene core firmly laminated with thin Aluminium sheet on top and bottom. Applicant has submitted the manufacturing process in their application. The applicant has also enumerated certain uses of the impugned product and submitted that the said goods can be used in structure or fabrication or as the case may be. 5.4 The only issue before us is whether the impugned goods are covered under: HSN Code 3920 or HSN Code 7606 or HSN Code 7610. 5.5 The jurisdictional officer, in his submissions has submitted that From the facts detailed and as per all the provisions cited, it appears that as per the HSN /SAC Code list, the Aluminium Composite Panel/Sheet is covered under HSN Code 7606 - Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm , the appropriate classification is therefore can be done under HSN Code 7606 with rate of duty 18%. 5.6.1 The applicant argued that the impugned goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 7610. 5.8.1 The third alternative heading submitted by the applicant is 7606 of the GST Tariff. We find that the subject product is covered by the decision of the Hon. Tribunal in the case of Commissioner of Customs (Imports), Chennai versus ICP India Pvt. Ltd 2018 (7) TMI 546 - CESTAT Chennai. The Hon. Tribunal observed as follows:- The Ld.Counsel has produced a sample plate of the impugned goods before us. It is in the form of a sheet and definitely is not a structure, or part of structure falling under 7610. It cannot be used as structure or part of structure and is only plates that are generally used for cladding the surfaces. These are sheets which are cut and grooved to clad surfaces, walls etc. They cannot be termed as structures or parts used for construction. In our view, the Commissioner (Appeals) has rightly classified the same under 7606 . 5.8.2 The applicant has mentioned various uses to which the subject product can be put to use. We find that in respect of most of these uses the essential user characteristics are given by the aluminium lamination for example, when used in construction of buildings to be used on outside walls for protection from he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka Value Added Tax, 2003, to clarify the rate of tax applicable on the sale of ALUMINIUM COMPOSITE PANEL. Thereafter a clarification dated 02.02.2006 was issued by the Commissioner stating that the Aluminium Panel Sheets covered under Heading 3920.10.19 would be liable to tax at the rate of 4 percent. Further, to this another clarification dated 11.12.2007 was issued wherein the said product was said to be liable to tax at the rate of 12.5 percent and the earlier clarification was withdrawn. During the course of the hearing, the department contended that the said product i.e. Aluminium Panel Sheets and Aluminium Composite Panel Sheets fell under Central Excise tariff Code 7606.11.90 and not Heading 3920 and accordingly the second clarification was issued, which also withdrew the first clarification dated 02.02.2006. Thus the second clarification was issued considering the said products as classifiable under HSN Code 7606. The Karnataka High Court Held that the benefit that accrued to the Petitioner under the earlier Circular can be taken away only from the date of the subsequent Circular. In effect, the High Court has upheld the second Circular which has considered the Aluminium Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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