TMI Blog2024 (2) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of Fuel Injection pumps are correctly classifiable under the residual entry for Tarts of pumps - others - CTH 84139190. Rate of GST to be levied on the said 6 parts of fuel injection pumps - HELD THAT:- Fuel injection pumps for diesel engines are classified under the CTH 84133010. These are covered under Schedule IV of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a tax of 28% - in the description of goods, the entry covers only the pumps [8413 11 and 8413 30] and not their parts. It is found that this necessitates to place the parts of pumps under correct entry of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. The 'Parts of pumps- others' which remain classified under Heading 8413 9190 will fall under the residuary rate entry i.e., SI. No. 453 of Schedule III (extracted above) which attracts 18% IGST, for the reason that they are not classifiable elsewhere. - SMT. D. JAYAPRIYA AND SMT. T INDIRA, MEMBER 1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of SI. 117 of Schedule II of Notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. They also supply the parts of fuel injection pumps and they are either manufactured by them or procured indigenously/imported and supplied to the customers. The present ruling is sought in respect of the following parts of fuel injection pumps supplied by the Applicant.- Assy Head Rotor X Roller Shoe Kit TP Blade/ Spring Kit (Set of 4 Nos) TP Liner Kit Excess Piston Hyd head Assy for Tata Ace Presently, they classify the above-noted parts of fuel injection pumps under Tariff Heading 84139190 and discharge GST at the rate of 28% in terms of SI. 117 of Schedule II of IGST Goods Rate Notification on supply of said parts. In this application they seek determination of whether the above parts of fuel injection pumps manufactured/procured indigenously/imported and supplied by them are classifiable under HSN 84139130/ 84139190 (TP Liner, TP Blade/Spring Kit) and HSN 84139110/ 84139190 (remaining 4 parts) and taxable under SI. No. 453 (goods which are not specified in Schedule I, II, IV, V, and VI) of Schedule III of IGST Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principally with the engines of heading 8407 or 8408) and 8413 (Pumps for liquids, whether or not fitted with a measuring device; liquid elevators). The relevant portion of CTH 8409 is extracted below: 8409 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408 84091000 - For aircraft engines - Other: 840991 -- Suitable for use solely or principally with spark-ignition internal combustion piston engines: 84099120 --- Fuel injection equipment excluding injection pumps 840999 -- Other: 84099930 --- Fuel injection equipment excluding injection pumps The relevant portion of CTH 8413 is extracted below: 8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hafts (heading 84.83); and gear-boxes (heading 84.83). (c) Electrical ignition or starting equipment (including sparking plugs and glow plugs) (heading 85.11) Thus, the fuel injection pumps are excluded from the scope of heading 8409 and the heading which is relevant to classify fuel injection pumps is heading 8413 and more precisely under 841330. Further, parts of fuel injection pump will be classifiable along with the fuel injection pump if it satisfies the principles for classification of parts of machinery of Chapter 84. According to Principles of classification of parts of machinery of Chapter 84, must be done in accordance with the principles enunciated in Note 2 to Section XVI, The same is extracted below for case of reference: 2- Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not specifically mention or refer to parts of pumps. SI.No. Description Application Submissions 1 ASSY HEAD ROTOR + M. V JCB 56KW Parts of reciprocating pumps are specifically covered under 84139110/ 84139190. They are not excluded from the said entry by virtue of Note 2(a) or Note 1 to Section XVI. 2 X ROLLER SHOE KIT JCB S6KW Parts of reciprocating pumps are specifically covered under 84139110/ 84139190. They are not excluded from the said entry by virtue of Note 2(a) or Note 1 to Section XVI. 3 KIT EXCESS PISTON ACE/INDICA/INDIGO These are pistons for reciprocating pumps and are classifiable under 84139110/ 84139190. They are not excluded from the said entry by virtue of Note 2(a) or Note 1 to Section XVI. 4 HYD HEAD ASSY FOR TATA ACE ACE-BS3 These are cylinders for reciprocating pumps and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this regard, the advance ruling in Re: Maini Precision Products 2018 (17) G.S.T.L. 117 (A.A.R. - GST) and Sivantos India (P.) Ltd., In re, [2022] 145 taxmann.com 486 (AAAR-KARNATAKA). They rely on the following advance rulings wherein the residuary entry i.e., SI. No. 453 of Schedule III was ruled to be applicable when no specific entry was available to classify the goods: Foods and Inns Ltd., In re, [2022] 139 taxmann.com 464 (AAAR -Andhra Pradesh). Sri Manjunatha Fruit Canning Industries, In re, [2022] 137 taxmann.com 261 (AAAR - Andhra Pradesh). Dipakkumar Ramjibhai Patel, In re, [2021] 132 taxmann.com 180 (AAAR- Gujarat). Indo Prosoya Foods (P.) Ltd., In re, [2019] 111 taxmann.com 116 (AAAR-Uttar Pradesh). 4.1 The Centre authority, vide letter dated 13.10.2023, has stated that There is no case pending on the questions raised in the application and also the same has not been decided in any proceedings under any of the provisions of CGST Act, 2017. The questions raised by the Applicant has already been decided in the Advance ruling passed by AAR, Karnataka in the case of M/s Maini Precision Products Ltd., in Aug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uel injection pumps under Tariff Heading 84139190 and discharge GST at the rate of 28% in terms of SI. 117 of Schedule II of IGST Goods Rate Notification on supply of said parts. 6.5. Firstly, we proceed to examine whether the said 6 parts of fuel injection pumps fall under the CTH 84139190. The relevant portions of CTH 84 13 is extracted below: 8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - Pumps fitted or designed to be fitted with a measuring device : 841330 - Fuel, lubricating or cooling medium pumps for internal combustion piston engines: 84133010 --- Injection pumps for diesel engines 84133020 --- Oil pump 84133030 --- Water pump 84133090 --- Other 84134000 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3010. These are covered under Schedule IV of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a tax of 28% and the entry reads as under: Schedule IV - 28% SI. No. Chapter Heading/ Sub-heading / Tariff item Description of Goods (1) (2) (3) 117 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11 ], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] From the above, it can be seen that in the description of goods, the entry covers only the pumps [8413 11 and 8413 30] and not their parts. We find that this necessitates to place the parts of pumps under correct entry of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. 6.8. We ought to travel through Schedules given under the rate Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017 for the CTH decided in the above paras for the said parts. The goods supplied b ..... 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