TaxTMI 
TaxTMI 
2018 (1) TMI 1656
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....tered under companies Act, 2013. The Company engaged in manufacturing of Water Tank Assembly and manufacturing plant at C-54, 55 & 56, Phase-IV, NS-7 & 8, Phase-VI, B-13, B-14 (P), B-27 (P) & B-28, Adityapur Industrial Area, Gamharia, Dist. - Seraikela-Kharsawan, Jharkhand - 832108. India. The applicant company has submitted that:- I. The Company has got a purchase order no- 11172246170070 dated 16.02.2018 from the Principal CMM's office Material Management Department, Central Railway; Mumbai, D. N. Road CSMT, Mumbai-400001 for manufacture and supply of, "Set of water Tank Assembly (capacity of 455 litres) as per the specific design provided by the central railway i.e ICF Drg. No. ICF/SK-6-3-444, Col-I, ALT-m SHEET 1 TO 3. ....
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....gie above the toiled. 2. The applicant sought Advance Ruling on the following question/issue.- 1. Whether the goods 'water Tank Assembly of Aluminium metal' should be classified under chapter - 8607 or chapter - 7611 of the Tariff. 3. As per Section 97(2) of the Central Goods and Services Tax Act, 2017(herein after referred to as the 'CGST ACT, 2017) and Jharkhand Goods and Services Tax Act, 2017 empowers the Advance Ruling authority to decide the issue, which are as follows:- (a) classification of any goods or services or both (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; ....
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....3) Section XVII of the Custom Tariff; deals with the Vehicles, Aircraft, Vessels and Associated Transport Equipment. 4) Chapter 86, deals with Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. 5) Notes 3, to Section XVII, further deals with, which is as under: References in Chapters 86 to 88 "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 cla....
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..... No person in common market purchases these tanks. They are part of coaches and bogies alone. 11) That Section XVII; deals with the Vehicles, Aircraft, Vessels and Associated Transport Equipment and in this regard: note/cause 3 of Section XVII is as under:- Clause 3 of the Section XVII which categorically stipulates that "Reference in chapters 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 of accessory which answer to a description in two or more of the headings of those chapters is t be classified under that heading which corresponds to the principal use of that part of accessory. 12) Secti....
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.... 15) The aforesaid specially designed water tank assembly; are the components of a Railway Passenger Coach: without which, a Passenger Coach shall not be functional; and as such; a Railway Coach shall cease; to be a Railway Passenger Coach. 16) Specially designed water tank assembly, as manufactured under specific design/diagram; and is for its specific use for the purpose of Railway Passenger Coaches only, and none else: it is therefore immaterial that, such specially designed water tank assembly; is made of a metal or of plastic. 17) Such specially designed water tank assembly: are inseparable component; for the purpose of a Railway Passenger Coaches. 18) To support his interpretation and submission various ju....
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.... having bearing on the questions/issues raised, the applicant's understanding/interpretation of law in respect of the issue. 7.2 The applicant sought Advance Ruling on one question i.e. "whether the goods 'water Tank Assembly of Aluminium metal' should be classified under chapter - 8607 or chapter - 7611 of the Tariff" 7.3 In view of the above, issues before us to decide whether the goods 'water Tank Assembly of Aluminium metal' should be classified under chapter - 8607 or chapter - 7611 of the Tariff, we have studied the provisions laid down and notification issued in this regard as serial number 241 of notification 1/2017 under heading 8607 of GST. As per the above mentioned notification issued by the Central Gov....