TaxTMI 
TaxTMI 
2021 (1) TMI 369
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.... some or all of these items following items or some more items, where required. HSN codes of usually used in preparing Hybrid Hydraulic Servo System is given as under for reference : Sr. No. Item Description HSN Code 1. Servo Motor 85015290 2. Hydraulic Pump 84136090 3. Electric Invertor 85044010 4. Input line Choke 85045010 5. EMI Filter 85322200 6. Supply Cable 85444999 7. Feed Back Couple 85444999 8. Brake Resistor 85332119 9. Coupling 84836010 10 L-type Bracket/Bell housing 84779000 11 Inlet/outlet Flange 84779000 12 Outlet Manifold 84818030 13 Pressure Transducer 90262000 3. The applicant submitted that Hybrid Hydraulic Servo System is prepared by assembling and joining items like Servo Motor, Hydraulic Pump, Electrical Invertor, Input Line Choke, EMI Filter, Supply Cable, Feed Back Couple, Brake Resistor, coupling, L-type Brackect/Bell housing, inlet/outlet flange, outlet manifold, pressure transducer etc. Hybrid Hydraulic Servo System so assembled or joined or prepared can be used as a part in the following amongst other machines. 1. Plast....
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....on under GST Regime 8. The applicant submitted that they are of bonafide belief that Hybrid Hydraulic Servo System should be classified under Tariff Item 84799090 of the First Schedule to the Custom Tariff Act, 1975 as it is used as a part of machines or machinery. 9. The applicant further submitted that their bonafide belief is that the total rate of GST for Hybrid Hydraulic Servo System should be 18% considering the following entries in Schedule III to Not. No. 01/2017-CT (Rate) dated 28.06.2017 that attracts 9% rate of CGST and 9% SGST. Relevant extract from Not. No. 01/2017-CT (Rate) dated 28.06.2017 as under: SCHEDULE III Sl.No. Chapter/Heading/Sib-heading/Tariff item Description of Goods 366 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] Personal Hearing 10. Shri Nilesh Schuchak, Charted Accountant duly authorised representative of the company appeared and reiterated the submission made in the application. Findings and Discussion 11. We have considered the submissions made by the Applicant in their application for advance ruling. We....
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....tegrated Goods and Services Tax Act, 2017. 14.2 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 provides as follows :- "Explanation. - For the purposes of this notification, - (i) ... ... (ii) ... ... (iii) "Tariff item", "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 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification." 14.3 Further, Hon'ble Supreme Court in the case of L.M.L. Ltd. v. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21-9-2010 reported at 2010 (258) E.L.T. 321 (S.C.)] = 2010 (9) TMI 12 - SUPREME COURT has held as follows :- "12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454 = 1995 (3) TMI 93 - SUPREME COUR....
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....nes. 16. General Note of Parts of Section XVI of Harmonised System of Nomenclature is read as under: In general parts which are suitable for use solely or principally with particular machines or apparatus (including those of heading 84.79 or heading 85.43) or with a group of machines or apparatus falling in the same heading, are classified in the same heading as those machines or apparatus subject, of course, to the exclusions mentioned in Part (I) above. Separate headings are, however, provided for: (A) Parts of the engines of heading 84.07 or 84.08 (heading 84.09) (B) Parts of the machinery of heading 84.25 to 84.30 (heading 84.31) (C) Parts of the textile machine of heading 84.44 to 84.47 (heading 84.48) (D) Parts of the machine tools of heading 84.56 to 84.65 (heading 84.66) (E) Parts of the office machine of heading 84.69 to 84.72 (heading 84.73) (F) Parts of the machine of heading 85.01 or 85.02 (heading 85.03) (G) Parts of the apparatus of heading 85.19 or 85.21 (heading 85.22) (H) Parts of the apparatus of heading 85.25 to 85.28 (heading 85.29) (I) Parts of the apparatus of heading ....
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....t primary cells, spent primary batteries and spent electric accumulators 8548.90- Other 18. The applicant has contended that the product viz. "Hybrid Hydraulic Servo System" may merit classification under 8479 with description "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]". 19 We find that Tariff Heading 8479 of custom Tariff Act, 1975 covers the Machine and Mechanical appliances having individual functions, not specified or included elsewhere in this chapter. Tariff Heading 8479 as per Harmonised System of Nomenclature is reproduced as under: 8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8479 10 Machinery for public works, building or the like 847920 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 8479 30 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 8479 40 - Rope or cable-making machines 8479 5....