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TMI Blog2018 (5) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... ould like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/ MGST Act would be mentioned as being under the "GST Act" 02. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus - "I am the partner of the above mentioned firm, Murtaza A. Kanchwala. We are into importing/Trading/manufacturing of gift articles namely TROPHIFS and AWARDS. As per the Cbec site and other official documents the above product is classified under the HSN 83062920. The chapter no. 83 deals specifically with articles of BASE METAL. As Trophies and Awards are made of a variety of material namely, METAL, PLASTIC, GLASS, MDF/WOOD, RESIN; etc. There is no clear classification of the same under other chapters. As I am an importer/manufacturer of these items, If we go by the Customs Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other 70181090 18% for Plastic Trophy and trophy parts Other articles of plastics and articles of other materials or heading nos. 39.01 to 39.14 3926 18% Others 39261019 For Wooden Trophies & Frames Heading 4414 to 4421 apples to articles of the respective descriptions of particle board or similar board, fibre board, laminated wood as they apply to such articles of such wood Wooden frames for paintings, photographs, mirrors or similar objects 4414 18% For Metal Trophies & Awards Bells Gongs and the like, non-electric of base metal; Statuettes and other ornaments, of base metal; Photograph, picture or similar frames, of base metal; mirrors of base metal 8306 Trophies 83062920 12% Others 83062990 12% Photograph, picture or similar frames 83063000 12% For Trophies made or pop and other Resins Articles of Plaster or of compositions based on plaster 6809 Other articles 68099000 18% For Trophies made with combination of the above ?? ?? ?? 03. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- "l have perused the application submitted by the dealer. It is obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Frame - 39269099 - BOE for Home Consumption dt. 06.01.2018 Plastic Trophy Parts - 83062920 Tax Invoices showing following particulars : * Trophy Wooden - 83062920 * Only Pillar Trophy - 83062920 * Metal Flange and Katory - 83062920 * Customize Wood Pillar - 83062920 * Trophy (-- x -cm wood + box) - 8306 * Trophy x -cm wood + foil + box) - 8306 * Sports Spare Frames - 9506 * Trophy (wooden + metal + glass) - 8306 The concerned jurisdictional officer Sh. Rajendra Gaikwad, Deputy Commissioner of State Tax (E-820), Mumbai attended and furnished a written submission. 05.OBSERVATIONS We have gone through the facts of the case. We find that by letter dt.24.02.2018 (received on dt.26.02.2018), the applicant has framed the following questions for our decision : 1. If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN? 2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill? We shall deal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal: (b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and (c) a cermet of heading 8113 is regarded as a single base metal. We find that the HSN Notes of the Section XV under the Heading "General" also clarify thus - GENERAL This Section covers base metals (including those in a chemically pure state) and many articles thereof A list of goods of base metal not covered by this Section is reproduced at the end of this Explanatory Note. The Section also includes native metals separated from their gangues, and the mattes of copper, nickel or cobalt. Metallic ores and native metals still enclosed in their gangues are excluded (heading 26.01 to 26.17). In accordance With Note 3 to this Section, throughout the Nomenclature. the expression "base metals" means : iron and steel, copper, nickel, aluminum, lead, zInc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt. bismuth, cadmium, titanium, Zi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f non-metals, provided that: under the General Interpretative Rules, the base metal gives them their essential character. In calculating the proportions of the metals present for the purposes of this rule, it should be noted that: (1) All varieties of iron and steel are regarded as the same metal. (2) An alloy is regarded as being entirely composed of that metal as an alloy of which it is classified (e.g.. for these purposes, a part made of brass would be treated as if it were wholly of copper). (3) A cermet of heading 81.13 is regarded as single base metal As can be seen, the constituent materials, the combination with non-metals, etc. have to be seen to understand the classification. Therefore, even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and are to be classified as per the applicable provisions of the Customs Tariff Headings. Question 2 If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule). presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be pref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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