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TMI Blog2022 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... he same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service TRIDENT PNEUMATICS (P) LTD, 5/232, K.N.G Pudur Road, Somayampalayam P.O, Tamil Nadu, Coimbatore-641108 (hereinafter called the Applicant) are registered under GST with GSTIN 33AABCT1828R1ZO. The applicant has sought Advance Ruling on the following question: Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under "86072100- Air Brakes and parts thereof" of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicated by a hissing sound (from a whistle), along with a red marking in an indicator. After the air spring is repaired, the indicator turns to green, showing that the air spring is back to working condition. Since supplies to Railways is time and again subjected to various interpretations and disputes by all stakeholders, they deemed fit to seek a ruling on the subject matter of classification to avoid ambiguity. 2.2 On interpretation of law, the applicant has submitted the following facts: FIBA is neither excluded by the terms of Note 2 to Section XVII not specifically included elsewhere in the Nomenclature * FIBA is a failure indicator and brake application system used in the AIR Brakes of Indian Railways that works based on Mechani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Chapter 86 of section XVII under heading "86072100-Air brakes and parts thereof" * The applicant has placed reliance of the decision of the Hon'ble Supreme Court in the case of Westinghouse Saxby Farmer Ltd [2021 (3) TMI 291 SC] 3.1 The applicant was addressed through the Email Address mentioned in the application to seek their willingness to participate in a virtual Personal Hearing in Digital media. The applicant consented and the hearing was held on 15.06.2022. The Authorised Representative (AR) Ms. T.M. Malavika appeared for the hearing and reiterated the submissions made. The CGST Member asked the AR to submit their stand on the issue of classification of FIBA being in dispute under SCN No.16/2022 and their stand on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ways under chapter84 instead of Chapter 86 and demanded about Rs.3 Crore being the differential duty. They have furnished the copy of SCN for reference. 5. The State Jurisdictional Authority has submitted that there are no pending proceedings in the applicant's case in their jurisdiction. 6.1 We have carefully examined the submissions of the applicant and the remarks of the Centre Jurisdictional officer. The applicant has received orders for the manufacture and supply of Air Spring Failure cum Brake Application (FIBA) device to the Railways. The applicant has sought ruling on the following question: Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sked to substantiate the admissibility of the application during the hearing. The applicant vide their email dated 21.06.2022 has stated that the Advance Ruling application was filed online on 07.11.2020 and manually with the Center Jurisdiction range on on 11.02.2021. They have stated that the demand cum show cause notice u/s 74 of CGST and TNGST Act 2017 read with IGST Act 2017 was issued on 28.03.2022, much after their filing of application and has claimed that the question raised was not pending in any proceeding at the time of filing the application. 6.4 As per Rule 107A of the CGST Rules, 2017 readwith Circular No.25/25/2017 dated 21.12.2017, the application seeking Advance Ruling is to be filed manually with the State Authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by them with the visit to the applicant factory on 02.05.2019, based on the Intelligence collected by them. The applicant has filed the present application in the common portal only on 07.11.2020 and has filed manually with the center Jurisdiction office on 11.02.2021 while the proceedings on the 'Classification of the goods supplied to Indian Railways' were initiated through Inspection/Mahazar and recording of Voluntary Statements on 02.05.2019 and further communications asking the applicant to pay the short payment made by them. 6.6 The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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