TaxTMI 
TaxTMI 
2023 (7) TMI 811
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....2. The applicant is engaged in the manufacture of veterinary instruments known as AI Crate (Artificial Insemination crate)/travis. This equipment/ instrument is used for medical treatment of animal. It is installed at Veterinary Dispensary Centre. 3. In the application, the size of the product so manufactured is provided which is as under: Approx size: Length 167.5 cm; Width 75 cm Front height: 150 cm; Back height: 120 cm Length of cross support: 120 cm Foundation plate: 7.58 * 7.5 * 3 mm Securing ring: 1.2 cm MS round bar. 4. The procedure adopted for manufacture of AI Crate (Artificial Insemination crate)/travis is also provided which briefly, is as under: * Travis is generally m....
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.... Personal hearing was granted on 08.05.2023 wherein Shri Rameshbhai Chaudhari, Shri S D Modi, Advocate and Shri Kaushik Chhable, Tax Consultant, appeared on behalf of the applicant and reiterated the facts as stated in the application. They showed photograph of the instrument for which this ruling on its classification is being sought. It was further informed that the instrument is only used for artificial insemination. They lastly relied on copies of tender and certificates enclosed with application to substantiate their averment. Discussion and findings 9. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specific....
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.... : 90181910 --- Electro encephalographs u 7.5% - 90181920 --- Echo cardiograph u 7.5% - 90181990 --- Other u 7.5% - 90182000 - Ultra-violet or infra-red ray apparatus u 7.5% - - Syringes, needles, catheters, cannulae and the like : 90183100 -- Syringes, with or without needles u 7.5% - 901832 -- Tubular metal needles and needles for sutures : 90183210 --- Needles for suture kg. 7.5% - 90183220 --- Hollow needles for injection, aspiration, biopsy and transfusion kg. 7.5% - *w.e.f. 01.....
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....ols : 90189021 ---- Bone saws, drills and trephines u 5% - 90189022 ---- Knives, scissors and blades u 7.5% - 90189023 ---- Forceps, forcep clamps, clips, needle holders,introducers, cephalotribe bone holding and other holding instruments u 7.5% - 90189024 ---- Chisel, gauges, elevators, raspatones, Osteotome, craniotome, bone cutters u 5% - 90189025 ---- Retractors, spatulaprobes, hooks dialators, sounds, mallets u 7.5% - 90189029 ---- Other u 7.5% - --- Artificial kidney (dialysis) apparatus, blood transfusion apparatus: 90189031 ---- A....
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....inless steel kg. 15% - 730619 -- Other: --- Galvanised pipes : 73061911 ---- Of iron kg. 15% - 73061919 ---- Other kg. 15% - --- Non-galvanised pipes : 73061921 ---- Of iron kg. 15% - 73061929 ---- Other kg. 15% - - Casing and tubing of a kind used in drilling for oil or gas : 73062100 -- Welded, of stainless steel kg. 15% - 730629 -- Other: 73062911 ---- Of iron kg. 15% - 7306....
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.... 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 13. The rival tariff entries as far as the classification of product in question is concerned is TI 9018 and TI 7306. The applicant has provided a diagram of the product viz AI crate (Artificial Insemination Crate)/Travis which is reproduced below for ease of reference viz. 14. We would first like to take up the classification of the product in dispute ie AI crate (Artificial Insemination Crate)/Travis. We find that the applicant is of the view that his product falls under TI 9018. Now, the description of the TI as provided in the Customs Tariff states as fol....