9911796707
TMI Blog2024 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... was parked for long periods; e.g., overnight to protect its surface from the elements. The importer was of the view that goods so imported would be classified under Heading 8708.99 being parts and accessories of motor vehicle. The department did not accept this classification and took a view that the goods were more appropriately classifiable as made up articles of textiles under Heading 6307.90. The Hon ble Tribunal held that car covers are not part of motor vehicles and are classifiable as made up articles of textiles under sub-heading 6307.90 of Customs Tariff Act, 1975. Similar view may be taken for the instant case and the item baby carrier with seats, made of textile fabric, may be classified under sub-heading 6307.90. Supply of Baby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression GST Act would mean the CGST Act and the WBGST Act both. 1.2 The applicant submits that it is a company registered under the Companies Act, 2013 vide CIN: U36999WB2022PTC258893 having its head office at First floor, B/30, Mukundapur, Ganga Nagar, Kolkata, South 24 PGS, West Bengal, Pin-700099. The company is engaged in the business of manufacturing and trading of Baby Carriers with Hip Seat . 1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... baby up to 18 Kgs in weight and is typically made from fabric materials combined with other supportive structures. 2.2 The applicant submits that the manufacturing process involves multiple steps, which includes inter alia as follows: Step 1: Designing and Pattern Making Step 2: Cutting the Fabric Step 3: Preparing the Foam and Padding Step 4: Assembly of Hip Seat Step 5: Constructing the Main Body Step 6: Adding Straps and Buckles Step 7: Assembling the Carrier Step 8: Quality Control Step 9: Packaging Labelling 2.3 The applicant manufactures Baby Carriers with hip seat belt as described above and currently charging 18% GST (18% IGST or 9% CGST SGST each) under HSN Code 8715. HSN Description of product Unit CGST SGST IGST/UTGST 871500 Bab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS . Sch. Chapter Heading/ Sub Heading Description of Goods Rate of Tax (CGST) II 6307 Other made up articles, including dress patterns 2.5 % / 6%. 3. Submission of the Revenue 3.1 The officer concerned from the revenue has not expressed any view in this regard. 4. Observations Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorized representative of the applicant during the course of personal hearing. 4.2 As per the submission of the applicant, they are engaged in the manufacture and supply of baby carriers with hip seat falling under Chapter 63. In this process, the applicant procures the raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other 63079099- Other 4.5 We have gone through the above explanatory notes with respect to Chapter 63, which contains an illustrative list of the items listed therein covered under the Sub-Heading No.6307 but could not find any specific mention of Baby Carriage with hip seat in the said list. However, from a bare reading of the Chapter Heading 6307, it can be derived that other made up articles, including dress pattern is wide enough to cover the articles like Baby carriage with hip seat. We are therefore of the opinion that above mentioned item, subject to relevant conditions, would be covered under the Sub-Heading 63079099 under the Heading 6307. 4.6 It is found that following goods under Chapter 63 is covered under entry no. 224 of Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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