9911796707
TMI Blog2023 (3) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ound, the show cause notice has been issued stating that the classification will fall under Chapters 84 and 85 of the Customs Tariff Act 1975. The impugned show cause notice has given reasons as to why the classification of the goods will fall under Chapters 84 and 85 of the Customs Tariff Act and not under Chapter 86. If the petitioner is aggrieved by the same, necessarily the petitioner will have to respond to the same stating their objections and producing evidence to show that the classification will fall only under Chapter 86 of the Customs Tariff Act 1975. Even without responding to the impugned show cause notice, the petitioner has approached this Court prematurely challenging the said show cause notice, which in the considered view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapters 84 and 85 of the Customs Tariff Act 1975. According to the petitioner, they are supplying the materials exclusively to Railways and the said materials cannot be used for any other purpose as the same is exclusively designed for usage by the Railways. Therefore, according to them, the classification of GST will fall under Chapter 86, where GST rates are 5% or 12% depending on the period when they were sold. If the classification falls under Chapters 84 and 85 of the Act, the GST levy will be 18%. According to the petitioner, arbitrarily and by total non application of mind and without any data to that effect, the petitioner has been called upon to explain under the impugned show cause notice as to why the classification in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2021 (376) E.L.T. 14 (S.C.) , which is also reflected in the impugned show cause notice. According to the respondents, the same is not applicable to the case of the petitioner. 8.Learned counsel for the petitioner would submit that as per the aforesaid decision of the Hon'ble Supreme Court, it has been made clear that parts sold exclusively for Railways will only fall under Chapter 86 of the Customs Tariff Act 1975. 9.However, as seen from the impugned show cause notice, the respondents have stated that the parts supplied by the petitioner can also be used for other purposes and only on that ground, the show cause notice has been issued stating that the classification will fall under Chapters 84 and 85 of the Customs Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty days, which period has already got expired. 11.Accordingly, this writ petition is disposed of by directing the petitioner to submit a reply to the impugned show cause notice dated 19.10.2022 to the respondents, within a period of thirty days from the date of receipt of a copy of this order. On receipt of the same, the respondents shall pass final orders, on merits and in accordance with law, after giving due consideration to the objections raised by the petitioner in the reply to be sent by them, within a period of four weeks thereafter. The respondents are directed to pass final orders uninfluenced by any of the observations made by this Court in this order. Consequently, connected W.M.Ps stand closed. No costs. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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