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TMI Blog2024 (2) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of Section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. M/s Delphi TVS Technologies Ltd, Mannur, Thodukadu, Sriperumbudur Taluk, Tamil Nadu, Kancheepuram District 602105 (hereinafter referred to as The Applicant'), a GST Registrant with GSTIN 33AAACL1019K1ZW is under the Administrative control of Centre and is engaged in manufacture and sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpret the Schedules to the Customs Tariff. * The process of classification of goods under the Customs Tariff involves the interpretation of the Section Notes, Chapter Notes, Sub-Heading Notes, Supplementary Notes, Headings, Sub-headings and the General Rules for Interpretation (hereinafter referred to as the "GRI") of the Customs Tariff. * The GRI is a set of 6 rules that aid in the classification of the goods under Customs Tariff and it is a settled law that the GRI have to be applied sequentially to arrive at a proper classification of the imported goods. * GRI 1 to 5 lay down the principles determining the classification of goods under a specific Heading whereas GRI 6 is applicable if the objective is to determine the classification of goods in the Sub-headings of a Heading. * GRI 1 of the GRI stipulates that the goods under consideration should be classified in accordance with the terms of the Headings and any relevant Section or Chapter Notes, and if the goods are not classifiable as per the description provided, subsequent rules are to be looked into. * Thus, the relevant terms of Headings along with Section and Chapter Notes and the HSN Explanatory Notes are to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; inlet or exhaust valves; inlet or exhaust manifolds; piston rings; connecting-rods; carburettors; fuel nozzles). However, the heading excludes : (a) Injection pumps (heading 84.13). (b) Engine crankshafts and camshafts (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parts of fuel injection pump. SI. No. 117 of Schedule IV to the IGST Goods Rate Notification (extracted below) is the rate entry for fuel injection pump and the said entry does 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 classifiable under 84139110/ 84139190. They are not excluded from the said entry by virtue of Note 2(a) or Note 1 to Section XVI. 5 TP BLADE / SPRING KIT (SET OF 4 NO) ACE/INDICA/INDIGO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 August 2018, wherein it was ruled that The parts of fuel injection pumps for diesel engines' are covered under the entry no. 453 of the Schedule III of the Notification No. 01/2017-Integrated Tax(Rate) dated 28.06.2017 only, which is applicable in this ease also. 4.2 The concerned State authority has not submitted any remarks and hence it is presumed that there are no proceedings already decided or any pending proceedings on the questions raised in the application with respect to the Applicant. 5. The Applicant, after consent, was given an opportunity to be heard in person on 16.10.2023. Smt. Sahana Rajkumar, Advocate, who is the Authorized Representative of the Applicant appeared before the Authority and reiterated the submissions made in the application. She also submitted a pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Of reciprocating pumps. 84139120 --- Of centrifugal pumps 84139130 --- Of deep well turbine pumps and of other rotary pumps 84139140 --- Of hand pump for handling water 84139190 --- Other 84139200 -- Of liquid elevators 6.6. On perusal of the write-up submitted by the Applicant for each of the said 6 items, we find that the said 6 items are parts of Rotary Fuel Injection pump. Since the Injection pumps for diesel engines are classified under CTH 84133010, parts of fuel injection pumps can be classified under CTH 84139190 - Parts of Pumps other. The Applicant has claimed that out of the said 6 parts, whether the 4 parts viz. Assy Head & Rotor, X Roller & Shoe Kit, Kit Excess Piston, Hyd head Assy for Tata Ace can also be placed under CTH 84 139110(Parts of pumps - of reciprocating pumps) and the other two parts viz. TP Blade/ Spring Kit, TP Liner under CTH 84 139130 (Parts of pumps - of other rotary pumps). However, we find that these cannot be placed under CTH 84139110(Parts of pumps - of reciprocating pumps) or CTH 84 139130(Parts of pumps - of other rotary pumps) as they are specific entries and the same could be done only if the 'Fuel Injection pumps' w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 01/2017- Integrated Tax (Rate) dated 28.06.2017 are verified and found that there is no other entry in Schedule I or II or IV or V or VI which covers the heading 841391. Since the goods 'Parts of fuel injection pumps' are not covered by any of the entries in Schedule I or II or IV or V or VI, and also under any other entries of Schedule III, the same needs to be covered under the residuary entry in Schedule III which reads as under: Schedule III -18% SI. No. Chapter Heading/ Subheading / Tariff item Description of Goods (1) (2) (3) 453 Any Chapter Goods which are not specified in Schedule I. II, IV, V or VI Hence, 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. 6.9. Hence we pass the following ruling: RULING 1. The following parts of fuel injection pumps manufactured/procured indigenously/imported and supplied by the Applicant are classifiable under CTH 84 139190 and taxable under SI. No. 453 (goods which are not specified in Schedule I, II, ..... 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