TMI Blog2022 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 01.07.2017 to 31.12.2019, which was furnished by them vide e-mail dated 11.06.2020 and on continuing communications, the applicant has provided the technical write-up for FIBA on 02.02.2022. The Investigation Agency has analysed the classification of FIBA (as can be seen in para 5.9.2 and 5.14 of the SCN), which is the clarification sought, as a part of the Proceedings initiated by them with the visit to the applicant factory on 02.05.2019, based on the Intelligence collected by them. The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. It is clear that classification of FIBA, manufactured and supplied to Indian Railways by the applicant has been a part of the investigation proceedings under Authorisation for Inspection dated 01.05.2019 issued under Section 67 of the Act which establishes that the question raised before us is a part of the proceedings of DGGSTI and therefore squarely covered under proviso to Section 98(2) of the Act. The application is not admissible before this authority for ruling on merits and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on Indian Railways coaches (ICF LHB type). The suspension air springs on the coaches are filled with compressed air at 6 barg. Any damage to air spring can cause the pressure to reduce, thereby affecting the suspension system on the coach. If the pressure in an air spring reduces to less than 1.1 barg, the air in the brake pipe gets vented, causing the brakes to apply on the vehicle. The location of failure (i.e. on which coach the air spring has been damaged) is indicated by a hissing sound (from a whistle), along with a red marking in an indicator. After the air spring is repaired, the indicator turns to green, showing that the air spring is back to working condition. Since supplies to Railways is time and again subjected to various interpretations and disputes by all stakeholders, they deemed fit to seek a ruling on the subject matter of classification to avoid ambiguity. 2.2 On interpretation of law, the applicant has submitted the following facts: FIBA is neither excluded by the terms of Note 2 to Section XVII not specifically included elsewhere in the Nomenclature FIBA is a failure indicator and brake application system used in the AIR Brakes of Indian Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir email dated 21.06.2022 submitted that they have filed Advance Ruling Application online on 07.11.2020 and manually with the Superintendent of GST Central Excise, Coimbatore I-B Range on 11.02.2021. They have stated that the demand cum show cause notice u/s 74 of CGST and TNGST Act 2017 read with IGST Act 2017 was issued on 28.03.2022. Therefore, the question raised in the application was not pending in any proceeding in the case of the Applicant at the time of filing the application on 7th November 2020. They have further stated that the classification of FIBA is not disputed as per SCN No. 16/2022, wherein the DGGI has only stated that FIBA can continue to be classified under CTH 8607 based on the function. 4. The Centre Jurisdictional Authority, Coimbatore Commissionerate, who has administrative control over the applicant has submitted that vide order in original No. 01/2020-CE (AC) dated 28.08.2020, department has classified the applicant's product compressed Air Dryer under Chapter 84213990 and demanded differential duty of Rs.3,66,295/- the same has been upheld by the Commissioner (Appeals), Coimbatore. Accordingly, the applicant paid the confirmed demanded amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice No. 16/2022 -GST dated 28.03.2022 stands issued. 6.3 Applicant was asked to substantiate the admissibility of the application during the hearing. The applicant vide their email dated 21.06.2022 has stated that the Advance Ruling application was filed online on 07.11.2020 and manually with the Center Jurisdiction range on on 11.02.2021. They have stated that the demand cum show cause notice u/s 74 of CGST and TNGST Act 2017 read with IGST Act 2017 was issued on 28.03.2022, much after their filing of application and has claimed that the question raised was not pending in any proceeding at the time of filing the application. 6.4 As per Rule 107A of the CGST Rules, 2017 readwith Circular No.25/25/2017 dated 21.12.2017, the application seeking Advance Ruling is to be filed manually with the State Authority for Advance Ruling until the module is made available on the common portal. The online accessibility to the common portal was not available to the registry until recently. On receipt of the accessibility, the Registry, issued a Notice to the applicant on 04.04.2022 and thereafter the applicant filed the application manually on 13.04.2022. 6.5 We find that the DGGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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