TaxTMI 
TaxTMI 
2021 (12) TMI 466
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....o such dissimilar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017, and vice versa. 1) M/s Concord Control Systems Private Limited, 202, Garden View Apartment, 2nd Floor, 8 Rana Pratap Marg, Hazratganj, Lucknow, Uttar Pradesh (the Appellant) is a registered assessee under GST having GSTIN: 09AAECC2602B1ZC. 2) The Appellant is a limited company, engaged in supply of "Bellow Duct" made of Meta Armid/ Para Armid Fabric with Silicon Rubber Coating on both sides, for RMPU for LHB EOG/ HOG type AC coaches of Indian Railways to RDSO department, Ministry of Railways. 3). As per appellant, the end use of the aforesaid goods is solely and principally for Indian Railways only. These Bellow Ducts are designed and manufactured as per the specifications issued by the RDSO & Department, Ministry of Railways and exclusively supplied/used in the AC coaches of Indian Railways. 4). Accordingly, the Appellant has submitted an application dated 31.08.2020, before the Authority for Advance Ruling Uttar Pradesh and sought Advance Ruling as follows: - (i) What will be the HSN Code and GST....
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.... along with some supporting documents (such as Invoices/purchase orders), gist of which is as under:- i. Bellow duct are used as a flexible pipe for connecting the roof mounted air condition package unit in the air conditioned coaches of Indian Railways. It should therefore, be considered as part of coach work and classifiable under chapter heading 8607. Bellow duct is manufactured on customer built basis as per RDSO specification and it cannot be used for any other purpose. ii. Bellow duct cannot be classified under chapter heading 8424 of Custom Tariff. As per HSN, this heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g. sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray. DISCUSSION AND FINDING 9) We have gone through the submissions made by the appellant and examined the detailed explanation submitted by them. We observe that the question before Chapter Heading 8424 or under Chapter Heading 8607. In this regard, we observe that the Advance Ruling Authority has classified the impugned product under HSN 8424 whereas as ....
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....work of railway running stock 86079920 --- Parts of tramway, locomotives and running stock 86079930 --- Hydraulic shock absorbers for railway bogies 86079990 --- Other Further, as per Chapter Note 3 of chapter 86 "Reference 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". 13). Now coming to the Chapter heading 8424, we observe that it covers "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, fire extinguishers, whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines". 14). We observe that as per the appellant, the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. We also observe that though the ....
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....e broad sense of the work which goes to make the coach functionally complete. In the case of railways, it goes without saying that the provision of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank. More so, when the water tank becomes part of the coach itself, Tariff Heading 86.07 would be more appropriate for assessment of the water tank". 16.1) Further, applying the same analogy, in the case of Commissioner of C.Ex., Bangalore Vs. Ramsons Udyog (P) Ltd {2000 (115) E.L.T. 171 (Tribunal)} the Hon'ble Tribunal has observed that "Sanitary wares are also designed for fitment into the coach and they would be classifiable under Heading 86.07". 16.2) Similarly, in the case of Sunflex Auto Parts Vs. Commissioner of C.Ex. (Appeals) Mumbai-II (2004 (171) E.L.T. 188 (Tri- Mumbai), it was observed by the Hon'ble Tribunal that "Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely and exclusively for them, classification under Sub-heading 8607.00 of Central Excise Tariff." 16.3) Further, in the case of Mechanico Enterprises Vs. Commissioner of C.Ex, Calcut....