9911796707
TMI Blog2019 (12) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to tax under GST Act in respect to application dated 27.06.2019 of M/s. Sunchirin Auto Parts India Private Limited, Plot No. 347 G, Sector Udyog Kendra Extension-II, Ecotech-3, Greater Noida Industrial Area, Gautam Budh Nagar, Uttar Pradesh- 201 306- Order- Reg. 1) M/s. Sunchirin Auto Parts India Private 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 major inputs/ raw materials required for manufacturing of this product, are; i. Aluminum Tube ii. Rubber Hose iii. Rub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customer pressure, the company is currently billing under 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. iv. In reference to the general rules for interpretation of import Tariff Rule 2(a) of Custom Tariff, Act, 1975, the product should be classified in 40093200 with fittings - Reinforced or otherwise combined with other materials. Chapter head 4009 refers to tube, pipes and hoses of vulcanized rubber other than hard rubber, with or without their fittings for example, joints, Elbows, Flanges in Schedule III. v. Further as per the Notification No 1/2017-Central Tax (Rate) dated 28th June, 2017 Chapter Heading 4009 mentioned at S. No. 119 of Schedule Ill would attract GST rate of 9% as CGST. DISCUSSION AND FINDING 8). At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith textile material: 4009 31 00 --Without fittings Kg. 4009 32 00 -- With fittings Kg. - - Reinforced or otherwise combined only with textile material: - 4009 41 00 --Without fittings Kg. - 4009 42 00 -- With fittings Kg. Further, the exclusion clause under the Chapter 40 of the Customs Tariff Act, 1975, is as follows: 2. This Chapter does not cover: (a) goods of Section XI (textiles and textile articles); (b) footwear or parts thereof of Chapter 64; (c) headgear or parts thereof (including bathing caps) of Chapter 65; (d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84158290 --- Other 841583 -- Not incorporating a refrigerating unit : 84158310 --- Split air-conditioner two tonnes and above 84158390 --- Other 84159000 - Parts 13) Further, Rule 2(a) of the General Rules For the Interpretation reads as under:- 2(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finishe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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