9911796707
TMI Blog2019 (6) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... r Diesel Electric Locomotives and for Filter Air Dryer MR for ALCO (American Locomotive Company) Locomotives EMD (Electro-motive diesel) Locomotives as submitted by the party along with their said Advance Ruling Application, it is noticed that the said Quality Assurance Plans were duly approved by the competent Railway Authorities. It, therefore, appears that the party had manufactured the said goods as per the specifications of Railways, which they subsequently supplied to Railways. The term parts or accessories mentioned in Chapter 86 to 88 is applicable to those parts or accessories which are solely or principally being used with the articles of those chapters. Since, the aforesaid items manufactured by the party are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing) along with annexure and attachment. 4. The applicant in his application sought clarification and Advance Ruling as follows :- (a) Whether they are correct in their classification of the Filter Elements Air Filter Assembly mentioned above as parts for Diesel Electric Locomotives for Indian Railways under Tariff Heading - 8607 in GST regime or not? (b) What will be applicable Tax Rate under the GST Tariff/Act? 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which were received in the office vide letter C. No. V(30)61 - Advance Ruling/LKO-II/2019/1043, dated 10-5-2019. 6. The applicant was granted a personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain Reservoir of Air Brake System of Diesel, Electric Locomotive to Locomotive Part No. 11664253 applicable for use on Locomotives Models WDG-3A wDM-3D. 9. The applicant in its application submitted the relevant facts of the case are as under :- (i) The applicant is an approved vendor as manufacturer with RDSO. (ii) The applicant has been supplying the aforesaid items under the HSN Code 8607 under GST regime. The relevant section Heading 8607 read as 8607 - Parts of Railway or Tramway Locomotives or Rolling-Stock . (iii) The applicant before enforcement of GST has been Clearing the same under the same HSN 8607 i.e. Parts of Railway or tramway locomotives or rolling-stock in Central Excise and under UP VAT Act the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently supplied to Indian Railways under the cover of invoices. Sample copies of such purchase orders and invoices are also reviewed. (ii) After going through the Quality Assurance Plans (QAP) for low Mean Pore Size Primary Secondary Fuel Oil Filter Elements for Diesel Electric Locomotives and for Filter Air Dryer MR for ALCO (American Locomotive Company) Locomotives EMD (Electro-motive diesel) Locomotives as submitted by the party along with their said Advance Ruling Application, it is noticed that the said Quality Assurance Plans were duly approved by the competent Railway Authorities. It, therefore, appears that the party had manufactured the said goods as per the specifications of Railways, which they subsequently sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) The above Note indicates that the term parts or accessories mentioned in Chapter 86 to 88 is applicable to those parts or accessories which are solely or principally being used with the articles of those chapters. Since, the aforesaid items manufactured by the party are being principally used for railway locomotives as per aforesaid Quality Assurance Plans duly approved by the competent Railway Authority, the same appears to be appropriately covered under Customs Tariff Heading No. 8607 as Parts of railway locomotives . (vi) It is also pertinent to mention that in pre-GST regime, the party in their ER-1 return for the month of March, 2017, as provided by them, had mentioned the clearances of goods as Parts of Railway ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
