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Issues: (i) Whether parts of fuel injection pumps for diesel engines are classifiable under Tariff Heading 8413 91 90; (ii) whether such goods fall under Entry 453 of Schedule III of Notification No. 1/2017-Integrated Tax (Rate) and attract IGST at 18%.
Issue (i): Whether parts of fuel injection pumps for diesel engines are classifiable under Tariff Heading 8413 91 90.
Analysis: The goods were found to be parts of pumps falling under heading 8413 91, but not within the specific sub-headings for parts of reciprocating pumps, centrifugal pumps, deep well turbine pumps, other rotary pumps, or hand pumps for handling water. They therefore fell within the residual sub-heading 8413 91 90.
Conclusion: Yes. The goods are classifiable under Tariff Heading 8413 91 90.
Issue (ii): Whether such goods fall under Entry 453 of Schedule III of Notification No. 1/2017-Integrated Tax (Rate) and attract IGST at 18%.
Analysis: The goods were not covered by the specific entries in Schedules I, II, IV, V or VI, and the entries relating to pumps or fuel injection pumps did not include parts of such pumps. The goods therefore fell within the residuary entry for goods not specified elsewhere in the notification.
Conclusion: Yes. The goods fall under Entry 453 of Schedule III and attract IGST at 18%.
Final Conclusion: The classification dispute was answered in favour of the applicant, and the applicable GST rate was determined under the residuary Schedule III entry.
Ratio Decidendi: Where goods are identifiable as parts of pumps but are not covered by specific sub-headings or entries, they are classified under the residual tariff sub-heading and the residuary GST entry for goods not otherwise specified.
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