2019 (8) TMI 818

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....n manufacturing of fishing boat, fishing vessels, pans and accessories. They have requested for an advance ruling on the following items customized for fishing vessels and fishing boat. Propeller, Shaft / SS Rod, Gun Metal Bush / Bearing, Stuffing Box, Brass Tube / SS tube, Rudder shaft and blade, Sea cork/ Water strainer, GM Gate Valve, MS Pipe, propeller Nut / GM Nut, Coupling, SS Rods & Squa....

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....y casting scrap. It is used to maintain the steadiness of the shaft. The bush is attached to the stuffing box. Stuffing box is made by casting scrap. Propeller shaft goes within the stuffing box. Brass tube / SS tube comes in between two stuffing boxes. These are used in boats that have a wooden body. After bend checking, machining, threading etc., stuffing box is attached to either sides of the t....

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.... SS rod for making nut and stud of stuffing box. Rudders of wooden body boats will be made of wood itself. Fabricated SS flat gives strength to them. Gland, which is a part of stuffing box, prevents water from getting into die boat while the propeller shaft is working. This product is made by casting scrap. Flange for making coupling and for placing in seamless pipe are made from MS plate. The m....

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....parts of fishing / floating vessels coming under the HSN Code 8902 are taxable @ 5% under Serial No.252 of first Schedule. In view of the observations stated above, the following rulings are issued: Classification of goods as 'part of fishing vessels' Propeller, Shaft/SS Rod, Gun Metal Bush/Bearing. Stuffing Box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Val....