TaxTMI 
TaxTMI 
TaxTMI 
2018 (9) TMI 1337
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.... 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. M/s. Brakes India Private Limited, MTH Road, Padi, Chennai 600 050 (hereinafter called as Brakes or Applicant) is engaged in the manufacture of auto components viz., caliper brakes, drum brakes, actuation systems, disc brake pads, valves, rubber hose, ABS and brake fluid for light motor vehicles, S-cam brakes, Hydraulic drum brakes and Electro Magnetic Retarders for commercial vehicles and also Dry and Wet brakes for agricultural tractors. T....
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....terial to the backing plate and the process of molding, where the Disc Pads are pressed, heated and cured. Every backing plate has two cavities and the finished Disc Brake Pad would show that the aforesaid processes of heating, applying pressure and curing, would result in a part of the friction material getting extruded into these cavities, thus securing the friction material firmly to the back plate and forming one integrated single piece component. This process assists in preventing detachment and fortifying the bonding of the friction material decisively to the back plate. 3. The Authorized Representative of the Applicant was personally heard in the matter on 29.05.2018. They produced a letter and annexure with brochure of the product,....
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.... (friction material) and the backing plate undergo the process of using adhesives to bond the friction material to the backing plate and the process of molding, where the Disc Pads are pressed, heated and cured forming one integrated component. It is seen from the sample invoices provided by the applicant that the goods in question are being called at KIT PAD Assembly, Disc Brake and are being classified under 87083900. 5.1 The issue before us is to determine the classification of - Disc Brake Pads, manufactured and marketed by the Applicant. There are two competing classifications where it could be covered: Heading 6813 or 8708. In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff h....
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....ading include: H) Brakes (shoe, segment, disc, etc.) and parts thereof (plates', drums, cylinders, mounted linings, oil reservoirs fir hydraulic brakes, etc.); servo-brakes and parts thereof: 6. From the above, it is evident that Friction Material in the form of discs or pads or any other form consisting of mineral materials with or without textiles are classifiable under CTH 6813 if they are not mounted. But when they are mounted including friction material fixed to a metal plate provided with circular cavities, perforated tongues or similar fittings for disc brakes, these are classified as parts of the machines or vehicles for which they are designed. In the present case, the product consists of a friction material (made up of organic ....