2018 (7) TMI 142

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax applicable to the above products is 5% as per entry 247 and 252 of Schedule 1 of the Central Notification 1/17 - Held that:- The classification of the commodities under Entry 252 solely depends on the nature of use to which the commodities are put to - commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used only for the purposes of fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate of tax of the above commodities used in fishing / floating vessels. 2. The applicant has argued that all the above products are used in fishing/floating vessels. Since the products manufactured by the unit are mainly used for the purpose of fishing and other allied activities, the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contacts or other electrical features not specified or included elsewhere in this chapter Rudder set for fishing boats 7325 Other cast articles of iron or steel Stern Tube set for fishing boats 7304 218 7304 Tubes, pipes and hollow profile .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Fishing vessels; factory ships and other vessels for processing or preserving fishery products 252 Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906,8907 Thus, it is clear that the classification of the commodities under Entry 252 solely depends on the nature of use to which the commodities are put to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X