TaxTMI 
TaxTMI 
TaxTMI 
2021 (10) TMI 204
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....t for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by the applicant are as under:- 2.1 M/s. Aludecor Lamination Private Limited, the applicant having its registered office at No.1, R. N Mukherjee Road, 5th Floor, Room No.52, Kolkata-700001, India also has place of business at Suit No. 4501, 4th Floor; Cello Triumph, l B Patel Road, Goregaon East, Mumbai - 400063 and holds valid registration under CGST Act, 2017. 2.2 The applicant is engaged in manufacturing of Aluminium Composite Panel/ sheet, (herein after referred as "ACP Sheets") in Haridwar, Uttarakhand, India. The applicant has place of business in Maharashtra at the address declared in the application for Advance Ruling under Rule 98 of Goods and Service Tax Rules, 2017. In common parlance the product of the applicant is called as "Aluminium Composite Panel", often it is ca....
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....d helps Aluminium foils/coils to be laminated on the plastic sheet extruded. Further, this plastic sheet/core material laminated with adhesive film, passing through the composite section where Top & Bottom coated Aluminium foils/coils of particular thickness are laminated on both the sides of the plastic core/sheet. Finally the plastic sheet laminated with Aluminium foils/coils passes from cooling section. After cooling section a plastic protective film is laminated on decorative side or top coated Aluminium foils/coils of the ACP sheet and then the ACP sheet reaches at cutter section where it can be cut into the required lengths as per order from specific customer or cut to standard length of 8 feet, 10 feet or 12 feet. The same is stacked, one above another, and then shifted to dispatch area as ready for delivery after pre-dispatch-inspection process. A schematic diagram of ACP manufacturing process is given below: Schematic Diagram of ACP Manufacturing Process ACP Product Information Sr.No. Parameters 1 ACP Product Thickness 3 (mm) 4mm 6mm 2 Top & Bottom Aluminium foil/coil Thickness (mm) 0.10 -0.50 0.25 -0.50 0.25..0.50 3 Plastic Sheet/Core Thickness (mm....
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....lar and not reinforced, laminated, supported or similarly combined with other material CETH 7606 Chapter heading 76 dealers with Aluminium and different products made from Aluminium. For further clarification, one has to refer following meaning of the product; 7606 Aluminium plates, sheets and strip, of thickness exceeding 0.2 mm. CETH 7610 : CETH 7610 reads as under in Central Excise Tariff Act. Sr. No. Central Excise Tariff Entry Description of Goods 1 7610 Aluminium structures (Excluding prefabricated building of heading 9406) and parts of structures (For example, bridges and bridge sections, towers, lattice masts, roofs, roofing, frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns) Aluminium plates, roads, profiles, tubes & the like, prepared for use in structure. CETH 7308 This chapter heading deals with products manufactured from Iron and steel having the same description as provided in CETH 7610 except the words "Aluminium" Sr.No. Central Excise Tariff Description of Goods 1. 7308 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIO....
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.... Goods classifiable under sub-heading 7610.90 of Central Excise Tariff, and not as plastic material under sub-heading 3920.99 ibid. - Panel is used to improve water resistance, heat resistance, dust repelling property etc. of a building as also to impart an aesthetic appeal to it. By 10 stretch of imagination can it be said that these purposes would be attained by the polyethylene sandwiched between the Aluminium sheets: {paras 4, 5, 6) 2010 (260) E.L.T. 301 (Tri.-Del.) FLEX INDUSTRIES LTD. V/s COMMR. OF CEN. EX., NOIDA "Demand" - Limitation - Misdeclaration - Fact that product in question was coated by plastic on both sides not disclosed by appellants in the declaration filed in the year 1995-1996 - Supreme Court decision delivered on the issue in the year 2005 merely reiterates the generic meaning of the word used in tariff statute - Ruling of Apex Court cannot be construed to lay down something new and different from the law as it existed during relevant period - Description in stock report was also not for declaration of Aluminium foil laminates coated with paper, plastic or the product being classified under Chapter 39 - Appellant was not to decide himself whether classifi....
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....oduct with a distinct name, character and use and hence, they submitted that the item on carrying on the activity of the process of cutting and routing, did not produce new goods. This plea has been rejected by the authorities on the ground that the Aluminium sheets in running length when they are cut and routing would be classifiable under the Tariff Heading 76.10 of CET, which reads as follows: Aluminium structures (Excluding prefabricated buildings of Heading No. 94.06) and parts of structures (For example) Bridges, and Bridge sections, Towers, Lattice Masts, Roofs, Roofing frameworks, Doors & Windows and their frames and thresholds for doors, Balustrades, Pillars and Columns): Aluminium plates, rods, profiles, tubes and the like, prepared for use in the structures. COMMISSIONER OF C. EX. VS. TETRA PAK INDIA PVT. LTD. CETH 4811 90 92 and 7607 20 90 JUDGMENTS FROM SALES TAX TRIBUNALS Appeal No.6 ATVAT/06-07 under Delhi VAT Act Gurind Traders V/s Comm. of Trade & Tax, Delhi (Delhi Sales Tax Tribunal) "Whether ACP and other similar laminates manufactured and sold by the company is covered by: entry 166 of Schedule III to attract levy of tax @ 4% under DVAT?" (1989) 74....
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....or the glass fibre is predominant as per the strength of the goods. Since the plastic has major role therefore, the product has decided under Chapter 39. In the present case, the rival entry is 70:14 which is based on the predominant of the material used and 84.21 which is on the basis of end use. Accordingly, the case of Kemrock Industries (supra) is not directly applicable in the fact of the present case. We also observed that there is no dispute that the product in question in the present case is FRP glass fibre vessel wherein the predominant material is glass fibre. Therefore, it will be preferably classifiable under Chapter 70.14. We also perused that as per Note 2 (a) to Section XVI of CETA which reads as under: 2.10 The appellant respectfully submits that he shall be providing samples of the product is small sizes for easy handling and also provide video film of the manufacturing process with sub-title at the time of hearing on the issue. 03. CONTENTION - AS PER THE CONCERNED OFFICER: OFFICER SUBMISSION DATED 22.01.2020:- 3.1 With reference by M/s. Aludecor Lamination Pvt. Ltd in letter dated 10.12.2019 and on the basis of the above letter and enclosures, the following ....
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.... by both, the applicant as well as the jurisdictional officer. 5.2 The only issue before us is regarding the classification of the product Aluminium Composite Panel/sheet, (herein after referred as "ACP Sheets") supplied from Mumbai address by the applicant to its customers. The applicant has a factory situated in Uttarakhand. The said products are received from their factory or from the other places of business situated in India as branch transfer and sold by the applicant in Maharashtra. The applicant has place of business in Maharashtra at the address declared in the application for Advance Ruling under Rule 98 of Goods and Service Tax Rules, 2017. 5.3 The applicant has submitted that Aluminium composite panels (impugned goods) are sandwiched type panel consisting of Nontoxic polythene core firmly laminated with thin Aluminium sheet on top and bottom. Applicant has submitted the manufacturing process in their application. The applicant has also enumerated certain uses of the impugned product and submitted that the said goods can be used in structure or fabrication or as the case may be. 5.4 The only issue before us is whether the impugned goods are covered under: HSN Code 392....
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....ring of advertisement boards, name boards etc. ; in passenger ship building industries, in manufacturing of Furniture and Fixture ; in automobile Industries in manufacturing of passenger motor vehicles and in interior decoration, etc. 5.7.4 The submissions made by the applicant do not support the fact of the subject product being termed as Aluminium Structure and/or parts thereof. From the facts and submissions before us we find that the subject product is not covered by the Tariff Heading 7610. 5.8.1 The third alternative heading submitted by the applicant is 7606 of the GST Tariff. We find that the subject product is covered by the decision of the Hon. Tribunal in the case of Commissioner of Customs (Imports), Chennai versus ICP India Pvt. Ltd 2018 (7) TMI 546 - CESTAT Chennai. The Hon. Tribunal observed as follows:- "The Ld.Counsel has produced a sample plate of the impugned goods before us. It is in the form of a sheet and definitely is not a structure, or part of structure falling under 7610. It cannot be used as structure or part of structure and is only plates that are generally used for cladding the surfaces. These are sheets which are cut and grooved to clad surfaces, ....
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.... few case laws in their application but most of the referred case laws are not applicable in the instant case because the facts of the matter in the said case laws are different from the matter at hand. However the following case laws cited by the applicant are taken up for discussion as under: 5.10.2 R K Corporation VA Government of Karnataka & Others (2009) 21 VST 386 (KAR) In the said case, the Petitioner filed an application under the Karnataka Value Added Tax, 2003, to clarify the rate of tax applicable on the sale of ALUMINIUM COMPOSITE PANEL. Thereafter a clarification dated 02.02.2006 was issued by the Commissioner stating that the Aluminium Panel Sheets covered under Heading 3920.10.19 would be liable to tax at the rate of 4 percent. Further, to this another clarification dated 11.12.2007 was issued wherein the said product was said to be liable to tax at the rate of 12.5 percent and the earlier clarification was withdrawn. During the course of the hearing, the department contended that the said product i.e. Aluminium Panel Sheets and Aluminium Composite Panel Sheets fell under Central Excise tariff Code 7606.11.90 and not Heading 3920 and accordingly the second clarifica....