TaxTMI 
TaxTMI 
2018 (10) TMI 1045
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....t is given as under: (a) Classification of goods / or services or both. Further, the applicant being a registered person, GSTIN is 08AAECR5585Q1ZG, as per the declaration given by him in Form ARA-OI, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: 1. M/s. Raghav Productivity Enhancers Ltd. is a registered manufacturer cum supplier under GST, engaged in the manufacture of Ramming Mass. Ramming Mass is used in the lining of induction furnaces. 2. The two basic ingredients used in the manufacture of Ramming Mass are the Quartz granules and Boric Acid....
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....Ramming Mass gets ready which is then manually inspected to check the particle size ratio followed by Quality Check in Testing Lab from where it is packed, stored and dispatched. This is used as refractory material for lining of induction furnace. 4. At present, the applicant is paying GST @ 18% on Ramming Mass manufactured and supplied by them and classifying them under HSN 3816. 2. Question(s) on which Advance Ruling is required 1. Classification and applicable rate of GST on Ramming Mass used in lining of induction furnace. 2. Classification and applicable rate of GST on crushed quartz stones used in lining of furnace through claimed as not containing Boric Acid. 3. Statement of Applicant's Interpretation of Law/ Facts 1. Applic....
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.... Representative, of applicant appeared for personal hearing on 17.08.2018. During the PH he reiterated the submissions already made in Advance Ruling Application and requested that the case may be decided at the earliest. He was asked to produce a sample copy of invoices of Boric Acid, Ramming Mass and Quartz which he did on a later date. 4.2 The jurisdictional officer in his comments has stated that as per business parlance Ramming Mass consists of crushed quartz powder in unison with boric acid added in a specified ratio which falls under chapter heading no. 3816 and attracts 18% of GST. Further he has stated that crushed Quartz stone is to be classified under chapter heading no. 2506 and to be taxed at 5% under GST. He stated that crush....
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....more than 95% of silica (up to 99.9%), hence the name. The quartz and quartzite minerals are not mixed with each other, since quartz mineral has higher silica content as compared to quartzite mineral. The assessees classify the aforesaid goods under chapter heading 2506 of CETA, whereas the zone is of the preliminary view that goods are more appropriately classifiable under Chapter heading 3816 of CETA in view of Chapter Note 1 of Chapter 25. Discussion & Decision The issue was deliberated in the Conference where, two heads of classification viz., CETH 2506 and 3816 were discussed in case of the product Ramming Mass of the kind obtained by crushing/ grinding and mixing of quartz and quartzite minerals of different sizes and where no exte....