TaxTMI 
TaxTMI 
2022 (6) TMI 696
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....d to as the "applicant"), a company registered under the Companies Act, 2013 and registered with GSTIN-05AAACU7370AIZP under the CGST Act, 2017 read with the provisions of the UGGST Act, 2017. 2. In the application dated 03.02.2022 the applicant submitted that they are a manufacturer and supplier of goods such as nuts, bolts and springs etc. and the present application relates to classification of U-bolt, Front Spring Bolt, and Spring Pin. The brief description of the goods in question is as under; i. U-bolt is an industrial fastener in the shape of the letter U with two threaded arms (or legs) extending from a curved base. U bolts are typically used in mountings or to provide support where the "u" shape keeps it firmly in place, adding stability to the support. U bolts are generally used as framing fasteners and anchors for foundations and roofs, pipe and conduit holders and bolts for motor and engine shaft components. ii. Front Spring Bolt is a type of fastener which is used with a nut to fasten two or more goods together. It is a screw-like metal object without a point and is commonly known as nut & bolt. Front Spring Bolts are available in different sizes and are used in ....
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.... the present application is hereby admitted. 7. Accordingly opportunity of personal hearing was granted to the applicant on 12.04.2022. Sh. Rohit Arora, Advocate, on behalf of the applicant appeared for personal hearing on the said date and re-iterated the submission already made in their application. Ms. Preeti Manral, Deputy Commissioner, SGST-Dehradun, Concerned Officer from State Authority was also present during the hearing proceedings. She presented the facts and requested the authority to decide the case on merits. 8. From the record submitted by the applicant we find that applicant is registered in Uttarakhand with GSTIN bearing no. 05AAACU7370AIZP. Before proceeding in the present case, we would first go through the submissions filed by the applicant and the same is summarized as under: 8.2 The brief description of the goods under question, manufactured by the applicant is as under. i. U-bolt- U-bolt is an industrial fastener, made of steel, in the shape of the letter U with two threaded arms (or legs) extending from a curved base. U bolts are typically used in mountings or to provide support where the "u" shape keeps it firmly in place, adding stability to the suppor....
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....ase metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (Heading 9114); (c) Articles of Headings 8301, 8302, 8308, 8310 and frames and mirrors, or base metal, of Heading 8306. In Chapters 73 to 76 and 78 to 82 (but not in Heading 7315) references to parts of goods do not include references to parts of general use as defined above". 10.3 Likewise the relevant portion of "SECTION XVII- VEHICLES, AIRCRAFT, VESSELS AND ASSOCAITED TRANSPORT EQUIPMENT- Note 2" is reproduced as under: "2. The expression "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section : (a) ........ (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (c).... (e) Machines and apparatus of Headings 8401 to 8479, or parts hereof, other than the radiators for the articles of this Section, articles of Heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of Heading 8483"; 11 From the plain reading of above two Section Notes, we are of the opinion ....
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....specifically covered under the CTH 7318, therefore, we hold that these are classifiable under the CTH 7318. 11.4 We are also of the opinion that the Front Spring Bolt in question, which is also made up of Steel, fulfils the description as given in the HSN explanatory note and is designed to engage a nut is also classifiable under CTH 7318. 12. Further, we are of the opinion that the classification of goods under Customs tariff is governed by the General Rules of Interpretation and Rule I of these rules provides that classification of goods shall be determined according to the terms of the CTH of the tariff schedule and any relative section or chapter notes. We observe that the relevant entry for the Spring Pins is as under :- 7320 Springs and leaves for springs, of iron or steel 7320 90 Other 7320 90 20 Spring Pins 12.2 We find that Spring Pins manufactured and supplied by the applicant are made up of various types of steel and are in the nature of a spring and hence provided under the sub-heading "Other", covered under the CTH 7320 which aptly covers springs and leaves for springs, of iron or steel. Accordingly, we are of the view that the Spring Pins are classifiable und....