2019 (6) TMI 1584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted application for Advance Ruling dated  3-4-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The applicant in his application sought clarification and Advance Ruling as follows :- (a)     Whether they are correct in their classification of the Filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotives for Indian Railways under Tariff Heading - 8607 in GST regime or not? (b)     What will be applicable Tax Rate under the GST Tariff/Act? 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....condary Filter Elements for Diesel Electric Locomotives to RDSO specification No. MP.0.2600-25 of December, 2008 covering Filter Elements to DLW Locomotive Part Nos. 10052320, 10052331, 10051557,10051521 applicable for use on ALCO Model of Locomotives. (ii)    Air Filter Assembly for Main Reservoir of Air Brake System of Diesel, Electric Locomotive to Locomotive Part No. 11664253 applicable for use on Locomotives Models WDG-3A & wDM-3D. 9. The applicant in its application submitted the relevant facts of the case are as under :- (i)      The applicant is an approved vendor as manufacturer with RDSO. (ii)    The applicant has been supplying the aforesaid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eir classification of the Filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotives for Indian Railways under Tariff Heading - 8607 in GST regime or not? (i)      Applicant has been supplying aforesaid items under HSN Code 8607 under GST regime. The matter is examined and it is found that the Indian Railways had placed Purchase Orders for the manufacturing of "Low mean pore size Primary & Secondary Filter Elements", "Air Filter 975" & "MR Filter Element" by the party which they subsequently supplied to Indian Railways under the cover of invoices. Sample copies of such purchase orders and invoices are also reviewed. (ii)    After going through the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oms Tariff Heading No. 8607, it is noticed that the same covers 'Parts of railway or tramway locomotives or rolling-stock' categorically. Further, Note 3 of Section XVII of the Customs Tariff Act, 1975 also provides that - 'References in Chapter 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.' (v)     The above Note indicates that the term "parts" or "accessories" mentioned in Chapter 86 ....