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2024 (2) TMI 1355
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....nal advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of Section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. M/s Delphi TVS Technologies Ltd, Mannur, Thodukadu, Sriperumbudur Taluk, Tamil Nadu, Kancheepuram District 602105 (hereinafter referred to as The Applicant'), a GST Registrant with GSTIN 33AAACL1019K1ZW is under the Administrati....
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....Harmonised Commodity Description and Coding System (hereinafter referred to as "the HSN") is to be relied upon and for uniform interpretation of the HSN, the Explanatory Notes to the HSN serves as guide to interpret the Schedules to the Customs Tariff. • The process of classification of goods under the Customs Tariff involves the interpretation of the Section Notes, Chapter Notes, Sub-Heading Notes, Supplementary Notes, Headings, Sub-headings and the General Rules for Interpretation (hereinafter referred to as the "GRI") of the Customs Tariff. • The GRI is a set of 6 rules that aid in the classification of the goods under Customs Tariff and it is a settled law that the GRI have to be applied sequentially to arrive at a proper classification of the imported goods. • GRI 1 to 5 lay down the principles determining the classification of goods under a specific Heading whereas GRI 6 is applicable if the objective is to determine the classification of goods in the Sub-headings of a Heading. • GRI 1 of the GRI stipulates that the goods under consideration should be classified in accordance with the terms of the Headings and any relevant S....
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.... 8409.10 -For aircraft engines -Other: 8409.91 -- Suitable for use solely or principally with spark-ignition internal combustion piston engines 8409.99 -- Other Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts of internal combustion piston engines of heading 84.07 or 84.08 (e.g., pistons, cylinders and cylinder blocks; cylinder heads; cylinder liners; inlet or exhaust valves; inlet or exhaust manifolds; piston rings; connecting-rods; carburettors; fuel nozzles). However, the heading excludes : (a) Injection pumps (heading 84.13). (b) Engine crankshafts and camshafts (heading 84.83); and gear-boxes (heading 84.83). (c) Electrical ignition or starting equipment (including sparking plugs and glow plugs) (heading 85.11)" • Thus, the fuel injection pumps are excluded from the scope of heading 8409 and the heading which is relevant to classify fuel injection pumps is heading 8413 and more precisely under 841330. • Further, parts of fuel injection pump will be classifiable along with the fuel injection pump if ....
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.... Apex Court in CCE v. Delton Cables Ltd. [2005 (181) E.L.T. 373 (S.C.)] and followed by the Hon'ble Supreme Court in Secure Meters Ltd. v. CC [2015 (319) ELT 565 (SC)]. • Therefore, the parts of the Fuel Injection pumps are classified as tabulated below: • Thus, the Assy Head & Rotor, X Roller & Shoe Kit, Kit Excess Piston and Hyd head Assy for Tata Ace are classifiable under HSN 84139110/ 84139190 and TP Blade/Spring Kit (Set of 4 Nos) and TP Liner are classifiable under HSN 84139130/ 84139190. • The IGST Goods Rate Notification docs not have a specific rate entry for the parts of fuel injection pump. SI. No. 117 of Schedule IV to the IGST Goods Rate Notification (extracted below) is the rate entry for fuel injection pump and the said entry does not specifically mention or refer to parts of pumps. SI.No. Description Application Submissions 1 ASSY HEAD ROTOR + M. & V JCB 56KW Parts of reciprocating pumps are specifically covered under 84139110/ 84139190. They are not excluded from the said entry by virtue of Note 2(a) or Note 1 to Section XVI. 2 X ROLLER & SHOE KIT JCB S6KW Parts of reciprocating pumps a....
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....In this regard, the advance ruling in Re: Maini Precision Products 2018 (17) G.S.T.L. 117 (A.A.R. - GST) and Sivantos India (P.) Ltd., In re, [2022] 145 taxmann.com 486 (AAAR-KARNATAKA). • They rely on the following advance rulings wherein the residuary entry i.e., SI. No. 453 of Schedule III was ruled to be applicable when no specific entry was available to classify the goods: • Foods and Inns Ltd., In re, [2022] 139 taxmann.com 464 (AAAR -Andhra Pradesh). • Sri Manjunatha Fruit Canning Industries, In re, [2022] 137 taxmann.com 261 (AAAR - Andhra Pradesh). • Dipakkumar Ramjibhai Patel, In re, [2021] 132 taxmann.com 180 (AAAR- Gujarat). • Indo Prosoya Foods (P.) Ltd., In re, [2019] 111 taxmann.com 116 (AAAR-Uttar Pradesh). 4.1 The Centre authority, vide letter dated 13.10.2023, has stated that • There is no case pending on the questions raised in the application and also the same has not been decided in any proceedings under any of the provisions of CGST Act, 2017. • The questions raised by the Applicant has already been decided in the Advance ruling passed by AAR, Karnataka in the case of....
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.... • Hyd head Assy for Tata Ace Presently, they classify the above noted parts of fuel injection pumps under Tariff Heading 84139190 and discharge GST at the rate of 28% in terms of SI. 117 of Schedule II of IGST Goods Rate Notification on supply of said parts. 6.5. Firstly, we proceed to examine whether the said 6 parts of fuel injection pumps fall under the CTH 84139190. The relevant portions of CTH 84 13 is extracted below: 8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - Pumps fitted or designed to be fitted with a measuring device : 841330 - Fuel, lubricating or cooling medium pumps for internal combustion piston engines: 84133010 --- Injection pumps for diesel engines 84133020 --- Oil pump 84133030 --- Water pump 84133090 --- Other 84134000 - Concrete pumps - Parts : 841391 -- Of pumps : 84139110 --- Of reciprocating pumps. 84139120 --- Of centrifugal pumps 84139130 --- Of deep well turbine pumps and of other rotary pumps 84139140 --- Of hand pump for handling water 84139190 ....
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....te notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. 6.8. We ought to travel through Schedules given under the rate Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017 for the CTH decided in the above paras for the said parts. • The goods supplied by the Applicant is neither a hand pump nor part of it, and hence the same cannot be covered under the entry 231 of Schedule I of the said Notification, attracting 5% IGST. • The goods supplied is not Power driven pumps primarily designed for handling water and hence the same cannot be covered under the entry 192 of Schedule II of the said Notification, attracting 12% IGST. • Sl. No. 317A was inserted in Schedule III (which pertains to goods attracting 18% IGST) by Notification No. 43/2017-Integrated Tax (Rate) dated 14.11.2017 under which Goods described are Concrete pumps (84134000), other rotary positive displacement pumps (8413 60). The above entry also does not cover 'part of pumps' falling under 841391. • The Schedules of the Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017 are verified and found that there is no other entry in....