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TMI Blog2023 (4) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... ticles of wood such as cloth hangers; articles such as spools, cops, bobbins etc., for cotton machinery, jute machinery and other machinery; and also covers parts of wood. From the above it is seen that the subject articles, i.e., wooden sticks and wooden spoons do not merit classification under the said tariff heading. Alternate classification for the impugned products - HELD THAT:- The heading 4419 covers tableware and kitchenware of wood and specifically 4419 90 covers table ware and kitchenware of other wood i.e. other than bamboo wood. Further HSN explanatory notes provides that the heading 4419 covers spoons, crumb-scoops in addition to other articles. The impugned products being the wooden spoon and wooden stick qualify to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spoons and the rate of GST applicable thereon. 3. Admissibility of the Application : The applicant claimed that the question on which advance rulings has been sought is with regard to classification of goods which is covered under Sections 97(2)(a) of the CGST Act 2017 and hence the instant application is admissible. 4. BRIEF FACTS OF THE CASE: The applicant furnishes the following facts relevant to the issue: 4.1 The applicant submitted the process of producing the semi-finished wooden spoons and wooden sticks that are imported by them. The aforesaid semi-finished products are manufactured from wooden logs out of European white Birch (Betula Pendula) taken from Siberian forest, which is certified covered under FSC doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Notes of the relevant Chapters of the Customs Tariff and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO). 11. Chapter 44 of the first schedule to the Customs Tariff Act, 1975 covers wood and articles of wood; wood charcoal. Chapter Note 1 specifies some exclusions from this chapter and it is observed that the impugned products are not covered under the said exclusions. Further this chapter covers unmanufactured wood, semi-finished products of wood and, in general, articles of wood. These articles of wood, except certain kinds specified in Note 1 to this chapter, are grouped under the headings 44.14 to 44.21, which cover manufactured articles of wood, whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mboo. 14. Now we proceed to examine the rate of GST applicable to the impugned products. Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017, as amended, specifies GST rate of 12% on the impugned products i.e. wooden sticks and wooden spoons, in terms of Sl.No. 99B of Schedule II to the Notification supra, which reads as S. No. Chapter/Heading/Subheading /Tariff item Description of Goods (1) (2) (3) 99B * 4419 Tableware and Kitchenware of wood *as inserted vide Notification 6/2018 Central Tax (Rate) dated 25.01.2018 15. In view of the foregoing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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