9911796707
TMI Blog2018 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ling in respect of the following question. Our product is known as Disc Brake Pads "DBP" is made up of High Capacity Friction Material, both Fibers and Minerals and separately rivet on to Brake Assembly of Motor Vehicles. At the outset, we would like to make it clear that the provisions of both the CGST Act and the GST 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. FA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gabad - 431 007 are engaged in manufacturing of Non Asbestos Disk Brake Pads in collaboration with Advics Japan. These Disk Brake Pads are used in Braking system of passenger Cars. We are presently manufacture different types of pads covering around 60 type of Cars. Statement containing the applicant's interpretation of law and/or facts. as the case may be, in respect of the questions(s) on which advance ruling is required We would like to know that under which HSN Code our Product to be classified. Under 6813 or under 8708 as there are different rate charged in both code. 03. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- SUBMISSION FOR ADVANCE RULLING APPLICATION SR.NO.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a basis of Asbestos, of other mineral substances or of Cellulose, whether or not combined" The dealer Compo Advics (India) Pvt. Ltd of Aurangabad manufacturing products is Disc Brake Pads say Brake liner is used for Passenger Cars, SUVs and MUVS is rightly covered by Excise Tariff 8708 And rightly attracts GST 28% Thus, this office is of the opinion that the dealer's products is leviable under GST regime@ 28%. 04. HEARING The case was taken up for preliminary hearing on DT. 12.06.2018, with respect to admission or rejection of the application when Sh. Mohan Parashar, G. M. Accounts along with Sh. M Gandhi, taxation Manager appeared and requested for admission of application as per their contentions in ARA application. The juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder HSN code 6813. In order to ascertain the correct classification of the product, we reproduce the relevant chapter Heading 6813 as below: S.No. Chapter/Heading Sub-heading Tariff Item Description as per Notification Heading Description in Custom Tariff Entire Customs Tariff Heading with sub-Heading and Tariff Item (1) (2) (3) (4) (5) 182B 683 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achines or vehicles for which they are designed (e.g. heading 8708) Thus, from the aforesaid Explanatory Notes it is evident that only friction material in different shape is classifiable under heading 6813 and that those mounted are specifically excluded from the purview of said heading; Considering above Tariff heading we are now required examine the product to be classified by us. Applicant is a manufacturer of Disc Brake Pads which are used in Braking System of Passenger cars. From the manufacturing process flow chart we find that functional part on baking, grinding, machining and powder coating fitted on steel plate. This finished product is ready for being fixed in the brake system of cars. Considering above fact we have no doubt i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
