2021 (9) TMI 570

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....N: 24AAACT7273P1ZT (hereinafter referred to as the applicant) has applied for Advance Ruling on the HSN and Tariff of Sprocket, submitting that it is a matching part of Conveyor Chain & Roller Chain, widely used in heavy industries in material handling Equipment, in Industries such as cement plant, steel plant, sugar plant, fertilizer plant, textile industry, waste material handling Equipment etc.....

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....ns in the GGST Act. 2. We have carefully considered all the submissions made by the applicant. As per submission, subject sprocket is as a part in chains- conveyor or roller chains- for industrial use. 3. In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for 'Chain Sprocket' at HSN 8483 which is reproduced as fol....

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.... satisfied, there is no further need to apply GIR sequentially. We therefore find no merit to examine other HSN in this regard. Further, the HSN 73151100 is for conveyor chains and roller chains as submitted by applicant. Even if recourse to GIR is applied, We find that HSN 848390 is most specific description subheading (Rule 3a of GIR) and still further, this heading 84 occurs last in numerical o....