TaxTMI 
TaxTMI 
2018 (10) TMI 1053
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....d 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/. WABCO India Limited, No.3 (SP) Third Main Road: Ambattur Industrial Estate, Chennai, Tamilnadu - 600 093 (hereinafter called as 'WABCO' or' 'AppIicant') is a limited company engaged in the manufacture of brake systems and related parts for heavy vehicles. They are registered under Goods and Service Tax (GST) vide Registration no. 33AAFCA6421P1ZK. The applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of ....
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....e ISO standards prescribed for automobile industry. 2.1 They have further stated Electrical Wiring Harness for vehicle will be classified more specifically under tariff item 85443000 "Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships" and 854442 "fitted with connectors" and not under tariff item 8708 as "parts and accessories of motor vehicles of heading 88701 to 8705"; that as per Note 2 to Section XVII in Explanatory Notes for Harmonized Commodity Description and Coding System , which covers Chapter 86 to 89, the expression "parts and accessories" do not apply to "electrical machinery or equipment (chapter 85);they are also excluded from "parts and accessories" as per General Explanatory Notes to Se....
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....lassified under 8544 as per Customs Tariff and HSN explanatory Notes. They had stated that Notification No. 01/2017 has tariff 8544 under Schedule Ill presently and under Schedule IV till its amendment in November 2017, when tariff 8544 figures only in Schedule III. They stated that their goods are wiring harness which will fit the description of 8544.30 as other wiring sets used in vehicles as this is used in brakes. They stated that the notification rate of 9% should be applicable from 01/07/2017 onwards. They submitted write up on the product, images, invoices pre-and post GST. They also submitted Circular 25/88 Cx dated 17.11.1988 issued by CBEC on classification of wiring harness as under 8544. 4. The documents submitted by the Applic....
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....mercial vehicles; They have been supplying the Electrical Wiring Harness to their customers such as major automobile manufacturers and in the retail segment through their distributors. 5.2 In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. General Not....
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....mobile Industry and therefore it is to be seen that they are to be classified under HSN 85443000. It is true that the items are parts of motor vehicles. Section note 2 to Section XVII covering chapter 87, is as follows: 2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (f) Electrical machinery or equipment (Chapter 85); Further, as per the explanations to Section XVII in HSN, the parts and accessories of the vehicles falling under this chapter, will merit classification under this chapter only if the same satisfies the three conditions as below: From the above, it is evident that insulated electrical wire and cable inclu....
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.... 1/2017-C.T.(Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. Il(2)/CTR/532(d-4)/2017 and is subject to tax at the rate of 14% CGST and 14% SGST. The said Notification is amended as per Notification No. 41/2017- C.T.(Rate) dated 14th November 2017 and G.O. (Ms) No. 157, dated 14.11.2017 by which the Entry at SI.No. 161 of Schedule IV was omitted and the entry at SLNo. 395 of Schedule III was modified as follows: "Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors" These amendme....