TaxTMI 
TaxTMI 
2019 (4) TMI 1941
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....629 on 13.11.2018, which was accepted by the Indian Railways vide its letter dated 22.11.2018. Relevant documents of the tender had been enclosed as follows: 1.2.1 A copy of the tender document and acceptance letter; 1.2.2 Bill of Material; and 1.2.3 Drawings and Specifications. 1.3 As per the tender, the Applicant was required to supply the 'assemblies' (i.e. Roof Assembly, Welding Pin Assembly & End roof Assembly) to the Indian Railways, which were to be manufactured out of 'stainless steel' in coherence with the drawings and specifications provided by the Indian Railways. 1.4 Due to the inconvenience for transportation/ logistics of such "Rail Coach Components" in assembled condition, the Applicant has created a manufacturing facility at Chennai and declared such place as "Additional Place of Business" in their GSTIN 33AAFCA5161Q1ZF in the state of Tamil Nadu. 1.5 The rail coach components manufactured at Pathredi would be dispatched in un-assembled condition to Chennai. These un-assembled goods would also be in adherence to the drawings and specifications provided by the Indian Railways. 1.6 Upon receipt in Chennai, these goods (in the form of sub-asse....
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.... 3.5 It has been observed from the GST invoice no. JL1898000594 dated 28.01.2019 that the items mentioned at serial no. 12, 13 i.e Back piece, serial no. 76-79 i.e. RIB and serial no. 81 i.e. Roof arch for GS coaches are parts and sub-parts of sub-assemblies. Thus, it appears that the Pathredi unit has dispatched parts and subparts of the sub-assemblies to the Chennai unit rather than the sub-assemblies. 3.6 From the pictorial representation of the applicant at Para 9 of the application it has also been observed that fabrication of sub-parts and fabrication of final roof will be done at JSL Chennai unit. The dictionary definition of Fabrication is the process of making something from semi-finished or raw materials rather than from ready-made components. In other words, it is the process of making something rather than assembling something. Therefore, the process being done at JSL Chennai Unit amounts to work process or manufacturing. 3.7 The applicant in their application have also submitted - * That, for ease in transit, the Applicant will not assemble the sub-assembly in Pathredi. Instead, the parts of sub-assembly would be dispatched to the Chennai unit, where the processes....
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....ating as concisely as possible the categories or types of goods they cover. In many cases, however, the variety and number of goods classified in a Section or Chapter are such that it is impossible to cover them all or to cite them specifically in the titles. (II) Rule 1 begins therefore by establishing that the titles are provided "for ease of reference only". They accordingly have no legal bearing on classification. (III) The second part of this Rule provides that classification shall be determined : (a) according to the terms of the headings and any relative Section or Chapter Notes, and (b) where appropriate, provided the headings or Notes do not otherwise require, according to the provisions of Rules 2, 3, 4, and 5. (IV) Provision (III) (a) is self-evident, and many goods are classified in the Nomenclature without recourse to any further consideration of the Interpretative Rules (e.g., live horses (heading 01.01), pharmaceutical goods specified in Note 4 to Chapter 30 (heading 30.06)). (V) In provision (III) (b): (a) The expression "provided such headings or Notes do not otherwise require" is intended to make it quite clear that the terms of the headings and any ....
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....racter of the complete or finished article. (II) The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term "blank" means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preforms of plastics being intermediate products having tubular shape, with one closed end and one open end threaded to secure a screw type closure, the portion below the threaded end being intended to be expanded to a desired size and shape). Semi-manufactures not yet having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.) are not regarded as "blanks". (III) In view of the scope of the headings of Sections I to VI, this part of the Rules does not normally apply to goods of these Sections. (IV) Several cases covered by the Rule are cited in the General Explanatory Notes to Sections or Chapters (e.g., Section XVI, and Chapters 61, 62, 86, 87 and 90). RULE 2 (a) (Articles presented unassembled or disassembled) (V....