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TMI Blog2018 (9) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... f baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is merit classification under major head 8716. Circular No. 696/10/2003 dtd 19.02.2003 specifically direct that in the judgement in the case of Gujrat Industrial Trucks Ltd. Vs. CCE Baroda [2000 (9) TMI 473 - CEGAT, MUMBAI], it is clarified that the correct classification of the Hand Pallet Trucks/Trolley Is under Heading 87.16. The last sub beading under the major head of 6 digit HSN for the product is 87168090 is meant for “Others”. Therefore, the product in question i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is correctly classifiable under HSN 87168090. Ruling:- Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is correctly classifiable under HSN 87168090. - Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue on the subject matter has been decided by the appellate Authority In their own case of the assessee or other cases. If Yes, please furnish the copy of the said orders; Ill. What is prevalling practice of classification of the product In question? and IV. Their report on classification of the subject goods under GST regime with supporting Case Laws/Notifications/Circulars or other similar documentary evidence. 2. The JAC, Division-VI, Silvassa, Daman Commissionerate vide their letter No. DSLV-VI/Misc -Tech/2017-18 dtd 21.06.2018 have submitted their reply on the following points. A. The assessee was a registered unit under Central Excise having registration No.AAAFA5770 DXM001, The assessee has cleared the said goods under HSN code 87169090 under Central Excise Tariff Act, 1985, currently after implementation of GST also the assessee is clearing the subject goods with the same HSN 87169090. Sample Invoice copies in respect of Central Excise regime as well as GST regime obtained from the assesse, have been submitted. B. Issue in question, In the case of the assessee, has not been decided by the appellate Authority. in their own case of the assessee or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fitted with lifting or handling equipment which is different from the product manufactured by the assessee. Therefore, it is concluded that the product i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use, does not fall under HSN 84279000 which is specifically classified for other trucks. 4.2 Now we refer to the Chapter Note of Heading 8716 under GST Tariff which reads as under- 8716: Trailers and Semi Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof 87161000 : Trailers And Semi Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Trailers And Semi Trailers Of The Caravan Type, For Housing Or Camping 87162000 : Trailers And Semi Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Self Loading Or Self Unloading Trailers And Semi Trailers For Agricultural Purposes 87163100: Trailers And Semi Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi Trailers For The Transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trolley. I am directed to say that a doubt has been raised whether the Hand Pallet Truck/Trolley are classifiable under heading 84.27 or under heading 87.16 of the Central Tariff. This classification issue had already been examined once by the Board for defending the Writ Petition filed by M/s jaldoot Material Handling Pvt. Itd., it was then clarified that the appropriate classification of the item would be under heading 87.16. The CEGAT however has held in this case that the correct classification of Hand Pallet Trucks is under chapter heading 84.27 of CETA, 1985. An appeal against the CEGAT judgement has been filed before Apex Court. 2. In case of a similar product described as Hand Trolley, the CEGAT has held (in the case of Gujrat Industrial Trucks Ltd. Vs. CCE Baroda = 2000 (9) TMI 473 - CEGAT, MUMBAI ) that the correct classification of the item is under chapter heading 87.16 of CETA 1985. 3. The matter has been examined by the Board. In view of Ministry s stand to appeal against the CEGAT decision in the case of jaldoot Material Handling Pvt. Ltd., and also the Judgement in the case of Gujrat Industrial Trucks Ltd. Vs. CCE Baroda, it is clarified that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used at Air Cargo Complexes/Airport for shifting baggage/goods/parcels from airline ware house to on board the flights and vice versa. On going through the GST Tariff Act, 2017, it is noticed that there is no specific entry for the said product. However, it appears to be classifiable under heading 871611090 5.1 On going through the GST HSN code for major 6 head 871680 which is cover other Vehicle whereas further sub heading 87168010 covers hand propelled vehicles e.g. hand cart, rickshaw and the like, hence, it can not be the proper HSN code for their product. Further sub heading 87168020 covers the product Animal drawn Vehicle the product manufactured by the assessee is other than the product of animal drawn vehicle hence it can not be classified under sub heading 87168020. Now the last sub beading under the major head of 6 digit HSN for the product is 87168090 is meant for Others . Therefore, we are of the view that the product in question i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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