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TMI Blog2019 (7) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the following question. 1. Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. At the outset, we would 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 any 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, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT 1. The submissions, as reproduced verbatim, could be seen thus- "We are Distributors of Veethree Range of Automotive Dashboar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai) = 2004 (8) TMI 174 - CESTAT, CHENNAI". This order was maintained by Supreme Court vide their decision reported in 2015 (321) E.L.T.A 130 (SC) = 2015 (10) TMI 432 - SC ORDER. However, our Competitors are charging CGST/SGST or IGST @ 18% treating supply of clusters as covered under HSN 9026/9029 (copies of some such invoices are enclosed for your look up please), (Annexure- c(i) & C(ii)). We have to request you to kindly provide us a ruling as to whether Clusters are to be treated as covered under Ch. 90 under new classification. We are following the honorable supreme court Judgment in the matter of Premier Instruments & Controls Ltd. 2015 (321) E.L.T. A130(S.C) = 2015 (10) TMI 432 - SC ORDER (Annexure-D)" 3. CONTENTION - AS PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heading & subheading details of 8708, 9026 & 9029 are elaborated as below. Tariff Item Description of Goods 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 870 1 TO 8705 Tariff Item Description of Goods 9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 90.15, 9028 OR 9032 9026 10 For measuring or checking the flow or level of liquids: 9026 10 10 Flow meters 9026 10 20 Level gauges 9026 10 90 Other 9026 20 00 For measuring or checking pressure 9026 80 Other instruments or apparatus: 9026 80 10 Heat meters 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means processing of raw material or inputs in any manner that results in emergency of a new product having a distinct name, character and use and the term "manufacturer" shall be construed accordingly; Electronic cluster is the distinct product having distinct name, use from its component. It is manufacture by using various component such as Speedometer, Fuel Gauge, Pointer, Illumination And Warning Indicators-lamps, Temperature Gauge, clock (12hr - 24hr), Battery Voltage -Level Indicator, Service or Maintenance Indication, Mean And Maximum Speed, Warning Indicators-LEDs; etc. It also note that the various component used for manufacturing of the cluster is having different tax rate under GST period. Dealer cannot supply individual compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Suruchi Shroff, employee, appeared and requested for admission of their application. Jurisdictional Officer Sh. C. R. Dolce, Dy. Commr. of S.T. (E-812) Nodal 2, Mumbai, also appeared. The application was admitted and called for final hearing on 07.06.2019. Ms. Suruchi employee appeared made oral and written submissions. She was informed that her contention will be considered only if she filed an authority letter. Jurisdictional Officer Sh. C.R. Doke, Dy. Commr of S.T (E-812) Nodal 2, Mumbai appeared & made written submissions. We heard both the sides. 5. OBSERVATIONS We have gone through the facts of the case, written submission and other documents. The issue put before us is in respect of classification of goods and applicable rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the contention of the jurisdiction officer that Electronic cluster is the distinct product having distinct name, use from its component. It is manufactured by using various component such as Speedometer, Fuel Gauge, Pointer, Illumination And Warning Indicators-lamps, Temperature Gauge, clock (12hr 24hr), Battery Voltage Level Indicator, Service or Maintenance Indication, Mean & Maximum speed, Warning Indicators-LEDs; etc. 'Cluster' is purely a different manufactured product resulted by way of assembling and connecting various component on single electronic platform and which are solely used in vehicles. This proposition of law as made by the jurisdictional officer gets support from the decision of Hon. Supreme Court which upheld the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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