2018 (7) TMI 1332

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....eir product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST. Report of the Jurisdictional Officer The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9% CGST + 9% SGST) is for Frictional Material and articles thereof not mounted for brakes and the ITC HSN 87083000 attracting 28% GST (14% CGST + 14% SGST) is for Brakes and Servo- Brakes and parts thereof. It has further been reported that the applicant manufactures Brake Pads by pasting frictional material on the sheet metal back plate. The process of pasting this frictional material is by the process called 'mounting'. Since the applicant manu....

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....horough deliberations the decision was reserved on 21.03.2018 which is being released today. DISCUSSIONS AND FINDINGS OF THE AUTHORITY To understand the controversy the relevant headings under ITC HS are reproduced below: - Sr. No. ITC HSN Description Remarks 1. ITC HS 6813 Friction Material And Articles Thereof (For Example, Sheets, Rolls, Strips, Segments, Discs, Washers, Pads), Not Mounted, For Brakes, For Clutches Or The Like, With A Basis Of Asbestos, Of Other Mineral Substances Or Of Cellulose, Whether Or Not Combined with textile or other materials. The heading specifically excludes mounted friction material and articles thereof for brakes. 2. I....