2022 (3) TMI 1087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, CA Brief Facts M/s. Global Engineering (hereinafter referred to as the applicant) submits that it supplies Marine engines used by fisherman in fishing boats of HSN 8902. 2. The applicant submitted that Marine engine fall under HSN 8402 and 8407and taxed at the rate of 28%. Further, applicant submitted that vide Circular No. 52/26/201-GST dated 9-8-18, it is clarified that supply of marine en....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he customer has licence to operate fishing boat. 5.2 Shri Pirani informed that there is no BIS marking on the engines. Additional Submission: 6. The applicant vide email dated 19-2-22 submitted declaration/undertaking that it supplies marine engines having Engine capacity of 9.9 HP and 15 HP to registered fisherman. Further, the applicant submitted sample copy of a Certificate of Registry of Fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsidered the submissions before us. 9. We note the applicant's submission that it supplies Marine Engine of CTH 8402 and 8407. 10. We do not find merit in applicant's submission that 8402 pertains to marine engines as Tariff 8402 pertains to Boilers. 11. We have noted that the applicant is conducting due diligence and is identifying its customer (KYC) to ensure that customer is registered with ....