9911796707
TMI Blog2019 (12) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited, Plot No. 347 G, Sector Udyog Kendra Extension-II, Ecotech-3, Greater Noida Industrial Area, Gautam Budh Nagar, Uttar Pradesh (here in after called the applicant) is a registered assessee under GST having GSTIN: 09AAICS8959D1ZS. 2) The applicant is a limited company engaged in manufacturing of Air Conditioner Hose Assembly used for transfer of gas from the air conditioner evaporator core to the air conditioner compressor and then transfer of gas from the air conditioner compressor to the air conditioner condenser. The product is used as a part of gas compressor in Heat Ventilation and Air Conditioning System (HVAC). It can neither change the temperature and humidity nor can regulate the same on its own. 3). As per applicant, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted additional written submissions, gist of which is as under: i. In the excise regime the company was clearing the finished good under CETSH No 40093200 for Air Conditioning Component parts (the applicant adduce excise return and invoices to vindicate their claim), ii. The company is currently registered for the supply of following goods:- a. 84159000 - Air conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated - Parts. b. 76081000 - Aluminum tubes and pipe - of aluminium, not alloyed. c. 76090000 - Aluminum tube or pipe fittings (For example, Couplings, Elbows, Sleeves). d. 40093200 - Tube, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act' 2017. 9). We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(a) of the CGST Act 201 7, being a matter related to classification of any goods or service or both. We therefore, admit the application for consideration on merits. 10) We observe that the questions sought by the applicant are- i. Classification of Air Conditioner Hose Assembly (suction discharge) used as part of Air Conditioner Compressor. ii. Applicable tax rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) articles of Chapter 90, 92, 94 or 96; or (f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings (4011 to 4013)". 12) Now, coming to the Chapter Heading 8415 of Custom Tariff Act, 1975, the same reads as under:- 8415 AIR CONDITIONING MACHINES, COMPRISING A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED 841510 - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system 84151010 --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sified as complete or finished by virtue of this rule), presented unassembled or disassembled." Moreover as per the Rule 3(a) of the Rules of Interpretation, the heading which provides the most specific description shall be preferred to heading having more general description. 14). Here, we also observe that in the case of Collector of Central Excise, Bangalore Vs. Aerolex Hose Industries {1995 (79) E.L.T. 301 (Tribunal)} the Hon'ble Tribunal has observed that:- "The hose assemblies are made of vulcanised rubber other than hard rubber, what is excluded from the purview of Chapter 40 by Chapter Note 2(d) are only goods of hard rubber. It cannot be denied that the hose assemblies are part of the excavators, as commercially understood ..... X X X X Extracts X X X X X X X X Extracts X X X X
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