2019 (1) TMI 1488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Applicant's representative heard Jag Mohan Kothari, Authorized Representative 1. The Applicant, stated to be a Manufacturer of, inter alia, Springs of Iron and Steel for supply to the Railways, seeks a Ruling on the classification of these items. Advance Ruling is admissible on this question under Section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter collectively called "the GST Act"). ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ff Act. The Applicant, therefore, has sought a clarification regarding appropriate classification of Springs of Iron and Steel supplied for use in Railways. 3. The two Chapters under which classification of Springs of Iron and Steel for supply to Railways are being considered, fall under two different Sections of the Tariff Act. Section XV, which covers "Base Metals and Articles of Base Metal", ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the present context, parts of Railways .   Again, Chapter Heading 8607 does not anywhere clearly classify Springs of Iron and Steel. It only refers to parts of railway (such as bogies, bissel-bogies, axels and wheels and parts thereof) in a general way; whereas, Chapter Heading 7320 clearly classifies springs of Iron and Steel for Railways. "Leaf-springs for Railways" are classified under T....