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2022 (3) TMI 1142 - AAR - GSTClassification of goods - Indian railways - to be classified as parts of railway or tramway locomotives or rolling stock; such as Bogies, bissel-bogies, axles and wheels and parts thereof (Viz under Heading 8607) or not - Section 9(1) of Central Goods and Services Act 2017 read with notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 as amended by notification No.14/2019-Central Tax (Rate) dated 30.09.2019 - HELD THAT - The constitution and functionality of the subject goods neither it reveals that these goods are specifically used only for railway or tramway locomotives nor it constitute the part of 'railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds'. Thus, in absence of detail technical specifications /constitution/ properties, we are not in position to classify the goods whether it falls under chapter 86 or otherwise. Section XVII of the Customs Tariff Act, 1975(CTA) deals with Vehicles, Aircraft, Vessels and Associated Transport Equipment. Chapter 86 falls within the ambit of the said Section and deals with 'railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds'. But, in absence of technical details /constitution/ properties, we are not in position to classify the goods whether it falls, under chapter 86 or otherwise. The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of Railway or tramway locomotives or otherwise. Simply protection of the wires and inner machinery of railways cannot categories the subject goods as part of railway or tramway locomotives, rolling stock and parts thereof or otherwise - with the limited material fact submitted by the applicant, with no keen technical specification / properties / constitution etc. of 'the subject goods it is found prudent to refrain from pronouncing a Ruling - no ruling is extended on the clarifications sought by applicant.
Issues Involved:
1. Classification of Non-metallic Sleeves. 2. Classification of Glass Fiber Cords. 3. Classification of Spiral Tubes. 4. Classification of Polyamide [Nomex] PA Vlies. 5. Classification of any other goods supplied to Indian Railways. Detailed Analysis: 1. Classification of Non-metallic Sleeves: The applicant proposed that Non-metallic Sleeves, used for cable bunching, harnessing, and bundling, should be classified under Heading 8607 as parts of railway or tramway locomotives or rolling stock. However, upon review, the Authority found that these goods are not exclusively used for railways and do not constitute parts of railway or tramway locomotives or rolling stock. Therefore, in the absence of detailed technical specifications, the Authority could not classify these goods under Chapter 86. 2. Classification of Glass Fiber Cords: The applicant argued that Glass Fiber Cords, used to support overhang coils in rotating machines, should fall under Heading 8607. The Authority noted that the provided details did not specify the type of rotating machines supported by these cords. Without clear evidence that these goods are exclusively used in railway or tramway locomotives, the Authority could not classify them under Chapter 86. 3. Classification of Spiral Tubes: The applicant claimed that Spiral Tubes, used on cable joints to protect from moisture and loose connections, should be classified under Heading 8607. The Authority found insufficient information on the specific use of these tubes in railway or tramway locomotives. Without detailed technical specifications, the Authority could not classify these goods under Chapter 86. 4. Classification of Polyamide [Nomex] PA Vlies: The applicant proposed that Polyamide [Nomex] PA Vlies, used for filling material between inner spaces of coils and providing vibration-free insulation, should be classified under Heading 8607. The Authority noted the lack of specific details on how these goods are used in railway or tramway locomotives. In the absence of detailed technical specifications, the Authority could not classify these goods under Chapter 86. 5. Classification of Any Other Goods Supplied to Indian Railways: The applicant mentioned that other goods might be supplied to Indian Railways based on their specifications. The Authority found this term too vague and lacking specific details on the goods' use in railway or tramway locomotives. Therefore, without detailed technical specifications, the Authority could not classify these goods under Chapter 86. Conclusion: The Authority reviewed the submissions and found that the provided information was incomplete and lacked the technical specifications necessary to classify the goods under Chapter 86. The Authority emphasized that simply protecting wires and machinery does not qualify the goods as parts of railway or tramway locomotives. Consequently, the Authority refrained from pronouncing a ruling due to insufficient details. Ruling: No ruling is extended due to the reasons stated above.
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