9911796707
TMI Blog2021 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... g, Hazratganj, Lucknow, Uttar Pradesh (hereinafter referred to as the "Appellant") against the Advance Ruling Order No. UP ADRG 73/2021 dated 22.02.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. 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, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017, and vice versa. 1) M/s Concord Control Systems Private Limited, 202, Garden View Apartment, 2nd Floor, 8 Rana Pratap Marg, Hazratganj, Lucknow, Uttar Pradesh (the Appellant) is a registered asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved with the Order No. 73/2021 dated 22.02.2021, the Appellant filed this appeal application before us. Grounds of appeal submitted by the Appellant:- 7) The Appellant made the following grounds for filing of appeal: 7.1) Bellow Ducts in the instant case are flexible ducts/ conduits through which air flows in the AC Unit of the coaches in the Rails. Bellow Ducts manufactured and supplied by the appellant cannot be used in any other industry and cannot be fitted into any other machinery to form its part other than the Air conditioning unit of the Railways. Whereas Chapter Heading 8424 covers mechanical appliances for dispersing, spraying or projecting only 'liquids or powders' and it does not cover disbursement of Air. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff. As per HSN, this heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g. sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray. DISCUSSION AND FINDING 9) We have gone through the submissions made by the appellant and examined the detailed explanation submitted by them. We observe that the question before Chapter Heading 8424 or under Chapter Heading 8607. In this regard, we observe that the Advance Ruling Authority has classified the impugned product under HSN 8424 whereas as per the appellant the said product merits classification under Chapter Heading 8607 of the Customs Tariff Act, 1975, as parts of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86071910 --- Axles, wheels for coaches, van and wagons (rolling-stock) 86071920 --- Axles and wheels for locomotives 86071930 --- Axles boxes (lubricating or grease box) 86071990 --- Other parts of axles and wheels - Brakes and parts thereof : 86072100 -- Air brakes and parts thereof 86072900 - Other 860730 - Hooks and other coupling devices, buffers and parts thereof : 86073010 --- Buffers and coupling devices 86073090 --- Other - Other : 86079100 -- Of locomotives 860799 -- Other : 86079910 --- Parts of coach work of railway running stock 86079920 --- Parts of tramway, locomotives and running stock 86079930 --- Hydraulic shock absorbers for railway bogies 86079990 --- Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that: "36. What is recognized in Note 3 can be called the "suitability for use test" or "the user test". While the exclusion under Note 2(f) may be of goods which are capable of being marketed independently as electrical machinery or equipment, for use otherwise than in or as Railway signaling equipment, those parts are suitable for use solely or principally with an article in Chapter 86 cannot be taken to a different Chapter as the same would negate the very object of group classification. This is made clear by Note 3. 37. It is conceded by the Revenue that the relays manufactured by the appellant are used solely as part of the railway signaling /traffic control equipment. Therefore, the invocation of Note 2(f) in Section XVII, overlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment of the water tank". 16.1) Further, applying the same analogy, in the case of Commissioner of C.Ex., Bangalore Vs. Ramsons Udyog (P) Ltd {2000 (115) E.L.T. 171 (Tribunal)} the Hon'ble Tribunal has observed that "Sanitary wares are also designed for fitment into the coach and they would be classifiable under Heading 86.07". 16.2) Similarly, in the case of Sunflex Auto Parts Vs. Commissioner of C.Ex. (Appeals) Mumbai-II (2004 (171) E.L.T. 188 (Tri- Mumbai), it was observed by the Hon'ble Tribunal that "Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely and exclusively for them, classification under Sub-heading 8607.00 of Central Excise Tariff." 16.3) Further, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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