9911796707
TMI Blog2018 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined. Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included - the brackets and clamps of cast iron manufactured by the applicant are product of casting industry, inasmuch as on the rough CI Casting of the said product, the applicant does sand blasting and apply enamel to protect the product from rusting. The brackets and clamps so manufactured are not machined by the applicant therefore the same cannot be termed to have acquired the essential character as parts of sanitary ware - the articles (brackets and clamps) manufactured by the applicant fall under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shape of the article is given as per the requirement of the customer. For the purpose, the applicant also manufactures / procures pattern of article which is required to be manufactured. On completion of melting process, rough CI Casting is generated. The applicant does sand blasting on the CI Casting for cleaning purpose and then apply enamel so that the article does not get rusted. Thus, the aforesaid article is nothing but a product of casting industry. The applicant manufactures brackets and clamps of cast iron, which are used by building construction industry for hanging wash basin, commodes, urinals etc. as support structure. 3. The applicant further submitted that the aforesaid products are used by building construction industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd parts thereof. The goods are definitely not part of table or kitchen ware articles, hence they cannot be classified under CETH 7323. It is further submitted that CETH 7324 covers sanitary ware manufactured out of iron and steel and if parts of such Iron or Steel sanitary ware are manufactured then only the goods can be classified under CETH 7324. The applicant submitted that the goods are certainly not parts of sanitary ware of Iron or Steel mentioned in the CETH, hence the same cannot be classified under CETH 7324. Further, the goods are used by building construction industry for hanging / fixing urinals, commodes, wash basins which are made of ceramic material which are classifiable under Chapter 69 of the Central Excise Tariff. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rth. 8. The issue involved in this case is regarding classification of goods viz. brackets and clamps of cast iron. 9. It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation . - For the purposes of this notification, - (i) (ii) (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
