2018 (7) TMI 74

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....nto moulding boxes of sand and required shape of cast article is obtained. The applicant manufactures the goods according to the requirement of customers. The cast articles so manufactured are used in various industries. The applicant has submitted that at times, the applicant may not be aware about the actual usage of cast product. The applicant also manufactures bracket and clamp of cast iron, which are used for hanging wash basin, commodes and urinals. The applicant is of the view that though the products manufactured by it are used by building construction industry in hanging wash basin, commodes and urinals etc., the said products manufactured by it are required to be classified under Chapter Heading 7325 or 7308 or 7326 of the HSN. 2....

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....d. The applicant has submitted that the view taken by the Ld. Assistant Sales Tax Commissioner is still applicable and requires to be followed in the GST regime also. The applicant further submitted that it wished to rely upon various judgements of the Hon'ble Supreme Court wherein a consistent view is taken that the cast articles do not become part of any product which whom they are used, but they are required to be classified under heading 7308, 7318, 7325 or 7326. 4. The applicant raised the following question on which advance ruling is required - Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ? 5. The applicant, vide letter dated 29.12.2017 further subm....

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.... notes, "cast iron" applies to products obtained by casting in which iron predominated by weight over each of the other elements. It is further informed that the brackets and clamp of cast iron are used for hanging wash basin, commodes and urinals. The pig Iron and scrap are main raw materials and predominated by weight over each of the other elements. In view therefore, it was opined by the Ahmedabad North Commissionerate that the "brackets and clamp of cast iron" are classifiable under chapter sub-heading 7325 99 10 of GST tariff. 7. We have considered the submissions made by the applicant in their application, further submissions vide letter dated 29.12.2017 and at the time of personal hearing. We have also considered the views of the G....