TaxTMI 
TaxTMI 
2018 (9) TMI 2012
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....e applicant has submitted application for Advance Ruling on 6-8-2018. On scrutiny of the application, it was found that they are claiming that the said application for advance ruling was sent having ARN-A090518001855V, dated 26-5-2018 and vide speed post dated 9-6-2018 which is said to be delivered to the Commercial Tax Office on 13-6-2018. 4. The applicant in his application has raised following issues for determination by the Authority - (a) What is the correct classification HSN code based luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts? (b) What is the rate at which such LED lights shall attract GST under Notification No. 1/2017-Central Tax (Rate), dated ....
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....e' only usable in passenger coaches of Indian Railways which is unique in their character/application/voltage load as compared to normal LED lights known in the Trade. 9. Applicant submitted that the abovementioned goods i.e. LED lights for coaches of Indian Railways can only be used within the coach of Indian Railways and have no other domestic/industrial application due to its unique character/application/voltage load, therefore such LED lights shall be classified as 'parts of railway or tramway locomotives or rolling-stock' falling under Tariff Heading 8607 and attract GST @ 2.5% in terms of Sl. No. 241 of Schedule-I of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. 10. The applicant submitted that such LE....
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....ng and mounting has to be so designed so as to absorb high level of shock and vibrations. Thus, when the LED lights will be so manufactured so as to fit and work only within the coach of Indian Railways against specific electric voltage supply of 110/127 V, then such LED lights has to be treated as Part of Railways and merits classification under Chapter Heading 8607 of First Schedule to Customs Tariff Act, 1975. 13. Following case laws have been provided in support of their claim as mentioned below :- (a) CCE v. Sri Ram Metal Works 1998 (99) E.L.T. 616 (Trib.). (b) Uni Deritend Ltd. v. CCE 2014 (313) E.L.T. 423 (Tri. - Mum.). (c) Sunflex Auto Parts v. CCE 2004 (171) E.L.T. 188 (Tri. - Mum.). (d) Eee &....
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.... 8607. The applicant has totally ignored the Notes 2(f) and 2(k) of Section XVII of the GST Tariff/Customs Tariff Act, 1975 regarding "Vehicles, Aircraft, Vessels and Associated Transport Equipment", which is reproduced as below : Note 2. The expression "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 : (a) .............................. .............................. (f) electrical machinery or equipment (Chapter 85) .............................. (k) lamps or lighting fittings of heading 9405 .............................. 18. From the above, it is clearly establishe....