2018 (10) TMI 1880

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....icycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle and other cycle). 3. Matter has been taken up for issuance of Advance Ruling by the Authority of Advance Ruling as appointed in terms of Section 96 of the GST Act, 2017 consisting of the Joint Commissioner, CGST and Central Excise, Lucknow and Joint Commissioner (Law), Commercial Tax, Lucknow. 4. The applicant was granted a personal hearing on 15-10-2018 vide Letter C. No. V(30)CCO/Tech/22/Ad. Rul./SG/2018/2209. Personal hearing 5. Shri Shudhanshu Garg, along with his father Sri Hariom Agarwal, and Shri Durga Prasad, Advocate/Authorized representative of the applicant appeared before us for personal hearing. 6. The applicant ....

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.... (a)     joints, washers or the like of any material (classified according to their constituent material or in Heading 8484) or other articles of vulcanized rubber other than hard rubber (Heading 4016); (b)     parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c)     articles of Chapter 82 (tools); (d)     articles of Heading 8306; (e)     machines and apparatus of Headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this section, articles of Headings 8481 or 8482 or, provided they constitute in....

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....ing primary or greater importance. 14. Similarly in the case of M/s. Indo Italian Amusement Park Limited v. Commissioner of Trade Tax, 2005 N.T.N. (Vol. 28) 107, Hon'ble Allahabad High Court propounded that 'It is firmly established that classification of goods should be according to their commercial sense and not as per the scientific or technical meaning. The Supreme Court has observed that how the product is identified by the class or section or people dealing with or using the product, is also a test when the statute itself does not contain any definition and commercial parlance would assume importance when the goods are marketable.' 15. We find that EXIM data with respect to goods under question makes it explicitly clea....