TaxTMI 
TaxTMI 
2025 (1) TMI 615
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....sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling. (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 1.0 At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari mate....
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....ts. * The applicant enclosed copy of the purchase orders received from the OEM customers of Trucks & Buses and Trailer axle manufacturers evidencing the HSN code with applicable GST. The same HSN code and the same GST rate is being used while supplying the above product to aftermarket. * The applicant also provided the technical details showing key differences between the slack adjusters used in trucks & buses and in the trailers as below provided to Sl.No. Features/Technical specifications Truck & Bus applications Trailer Axle applications 1 Number of holes in the tail on the slack adjusters Only one hole is provided Multi holes are provided to suit mounting requirements 2. Mounting bracket on Axle Has only one set of hole....
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....re are no adjudication proceedings pending or decided against the taxpayer relating to the questions raised in the application for advance ruling. 5. Comments offered by Joint Commissioner, Chennai North Commissionerate Joint Commissioner, Chennai North Commissionerate have submitted that there are no proceedings pending against M/s. Madras Engineering Industries Private Limited. * Further, it is observed from the technical specification/details provided by the applicant that the slack adjusters supplied to the trucks and buses is distinct when compared to the one supplied to trailers so as to suit the end customers' requirements. * Citing the classification provided in the HSN, the slack adjusters used for bus & truck application....
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....classification of 'slack adjusters' used in trucks & buses and trailers. 7. DISCUSSION AND FINDINGS 7.1. The applicant is in the business of manufacturing and supplying 'Slack Adjusters' used in the braking system of Buses, Trucks and Trailers. Slack Adjuster is a part of a vehicle braking system and hence is an essential safety critical part of the vehicle. Slack adjusters are connected to the brake chamber push rod and S-cam Shaft to convert lateral movement of brake chamber pushrod to rotational movement and rotate the S-cam shaft while brakes are applied. This is used to release and bring back the S-cam shaft to its original position when the brakes are applied. These slack adjusters are normally used in heavy vehicles....
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....em used in the motor vehicle, it is important to refer to the tariff classification as issued by the CBIC read with its schedules, guided by interpretative rules, Section notes, Chapter Notes supported by the Explanatory Notes to the HSN. The basic principle provided in Rulel is that the classification shall be determined according to the terms of the heading, Section and Chapter Notes. Further, Rule 3(a) of these rules provides that heading which gives most specific description shall be preferred to headings providing a general description. Chapter 87 is covered by Section XVII and as per 2(b) of the Section Notes, [Parts of general use' are to be excluded from this Section. Further note 3 of this Section provides that parts of Chapter....
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....for trailers, semi-trailers and other such vehicles, the slack adjusters used exclusively in the braking system of trailers are rightly classified as 'Parts and accessories of trailers' under 87169010. 7.8. The applicant have informed that at present they are classifying the slack adjusters as per the Purchase order from the respective groups of OEM customers and raised concern that they have received information that the trade and other manufacturers of slack adjusters are classifying the product used in Truck and bus application under HSN 87169010 and charging 18% GST in their respective aftermarket sales. 7.9. The slack adjusters used in the braking system of Buses and Trucks supplied to both OEMs and aftermarket Sales are clas....