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2020 (3) TMI 443 - AAR - GSTMaintainability of Advance ruling application - Classification of goods - Re-rolled strip 108 SP - covered under HSN 81110010 or not? - HELD THAT - As per the submission of the Applicant that their Bill of entry is being assessed by the department under the Chapter heading(HSN) No. 81110010 and paying the Customs duty and IGST as per the rate applicable in this chapter heading means the question raised by the applicant has already been decided by the department by assessing the goods under HSN 81110010 and also Applicant paid the IGST under this heading, hence as per the proviso to Section 98(2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant. It is concluded that the application is liable to be rejected as per the proviso of section 98(2) of CGST Act.
Issues: Classification of Re-rolled Bimetal Strips 108 SP under HSN 81110010.
Analysis: 1. Brief Facts of the Case: - The Applicant, a SEZ unit engaged in manufacturing Clad and Rerolled Bimetal Strips 108 SP, sought clarification on the classification of the product under HSN 81110010. - The Applicant highlighted the composition of the Bimetal Strips and their predominant use in making electrical switches. 2. Question Raised Before the Authority: - The Applicant inquired whether the Re-rolled strip 108 SP falls under HSN 81110010. 3. Department Viewpoint: - The Department classified the product under HSN 82110010 based on the Bill of Entry submitted by the Applicant. 4. Record of Personal Hearing: - During the personal hearing, the Applicant reiterated the composition and use of the Bimetal Strips. - They presented evidence of past assessments and customs declarations supporting the classification under HSN 81110010. 5. Discussions and Findings: - The Authority noted the Applicant's submissions regarding the composition and industrial use of the Bimetal Strips. - The Department had consistently assessed the goods under HSN 81110010, and the Applicant paid duties accordingly. 6. Legal Provisions Considered: - The Authority referred to Section 98(2) of the CGST Act, which prohibits admitting applications where the question raised is already decided in any proceedings. - The Authority interpreted the definitions of "Tariff item," "sub-heading," "heading," and "Chapter" as per the Customs Tariff Act, 1975, applicable in GST. 7. Conclusion and Ruling: - The Authority rejected the Applicant's application under the CGST Act, citing that the question raised had already been decided by the Department. - The ruling remains valid unless declared void under relevant provisions of the GST Act. This judgment clarifies the classification of Re-rolled Bimetal Strips 108 SP under HSN 81110010, emphasizing the importance of consistency in assessment and adherence to legal provisions governing such matters.
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