2018 (12) TMI 1276 – APPELLATE AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – TMI – Classification of goods – rate of tax – Agricultural Soil testing Minilab and its Reagent Refills – whether classifiable under Tariff heading 9027 of the GST Tariff or otherwise? – N/N. 2/2017 of Section 6, sub-Section (1) of the Act.
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Classification of the Minilab – Held that:- By the nature, functions and usage etc., the Mridaparikshak instrument / Minilab falls within the specific phrase “instruments for physical or chemical analysis” used in Heading 9027 – this classification would be applicable under the primary criterion ‘according to the terms of Headings’ vide Rule I of the Interpretative Rules.
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Heading 9027 in the Tariff mentions the names of only some such instruments for physical / chemical analysis illustratively, as referred earlier. As such, the Adv. Ruling Authority was right in referring to the HSN Notes and in arriving at the conclusion basing on the specific mention t
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contentions in support of their claim for classifying the Refill reagents under Heading 8201 – The appellants have, either in the grounds of appeal or further submissions, not disputed either the finding of the lower Authority that the Refill Reagents are solely or principally for use with the Mridaparikshak Minilab falling under Heading 9027 nor as to the application of Note 2 (b) of Chapter 90, for determining the classification – thus, the Adv. Ruling Authority’s decision of classifying Refill Reagents under Heading 9027 is correct and merits to be upheld.
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Whether the exemption entry Sl.No. 137 of Notification No. 2/2017-Central Tax (Rate) dated 28-6-201 7 is applicable to the impugned goods? – Held that:- The exemption is applicable to a sub-set from out of the broad category of “Hand tools” covered in Heading 8201. Since the impugned goods do not fall in the Heading itself, the exemption given in respect of a part of the Heading would not be applicable to them – the impugned
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nd Services Tax Act, 2017) Preamble In terms of Section 102 of the Telangana Goods & Services Tax Act, 2017 ( the Act , in short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ruling; (b) On the
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anbagh, Hyderabad – 500 016 having GSTIN 36AABCN5531F1ZP ( M/S. NACPL / the appellant ). The appeal is directed against the TSAAR Order No.3/2018 dated 30-05-2018 = 2018 (6) TMI 465 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA passed by the Telangana State Authority for Advance Ruling (Goods and Services Tax) ( Adv. Ruling Authority / lower Authority ) in respect of an application for Advance Ruling filed by the appellant. 2.1. Vide the said application filed under Section 97(1) of the Act, the appellant had sought an Advance Ruling with regard to the following question: Classification / Rate of Tax i.e., Whether the Agricultural Soil testing Minilab and its Reagent Refills is classifiable under exempted goods as notified vide Notification No.2/2017 of Section 6, sub-Section (1) of the Act, the Entry No. 137 falling under Chapter Heading No. 8201 ? 2.2. The Adv. Ruling Authority disposed of the application vide the impugned Order by pronouncing the Advance Ruling as follows: Agri
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lab (also referred to as Mridaparikshak Minilab ) and its Refilling Reagents – hereinafter referred to colly. as impugned goods ; and separately as Mridaparikshak / Minilab and Refilling reagents respectively. The appellants had stated that the impugned goods were used for determining / verifying soil health in terms of the parameters i.e., soil pH, Electrical Conductivity, Organic Carbon etc. The appellants claimed that the impugned goods were covered by the exemption entry at Sl.No.137 of Notification No. 2/2017 -Central Tax (Rate) dated 28-6-20171 which reads as follows: Sl. No. Chapter/Heading/Subheading/Tariff item Description of Goods Rate 137 Schedule- of Notification No.2/2017 Central Tax (Rate) 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and o
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ve. IV: Appeal filed by the Appellant : 5. Against the said Advance ruling Order, the appellant filed the present appeal, inter-alia, on the following grounds: (i) The Authority failed to appreciate their submissions especially that the product is exclusively meant for Soil Testing which squarely falls under Agricultural implements of kind used in Agriculture . Hence, the same ought to have been considered under Heading 8201 on the ground that it is exclusively used for Agriculture. (ii) The Authority treated it under Chapter Heading No.9027 (entry 417) as instruments for checking quantities of heat, sound or light; whereas the Soil Testing Minilab is exclusively meant for soil testing to ascertain Soil nutrients for the purpose of exclusively for Agriculture, it is neither a chemical or a measuring equipment. (iii) They further relied on certain case laws in support of their contentions. 6.1. As required vide Section 101 (1) of the Act, the appellant as well as the jurisdictional offi
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rtain documents viz., a leaflet of the item Mridaparikshak , Operation manual/Working Protocol for Mridaparikshak-Minilab , Soil Health Card apart from a compilation of case-laws relied upon by them. 6.3. Sri T.S.R. Murthy, the technical person explained the various aspects pertaining to the impugned goods including the nature, composition, functionality, method & manner of usage, form of supply etc. in detail, as follows: (a) He produced before the Bench the main equipment Mridaparikshak and explained that the product described as Mridaparikshak – MiniLab for Agriculture Soil Testing as per the tax invoice on page 29 of the appeal booklet is actually a set of things / instruments / items / reagents (which are as shown in the photograph / leaflet submitted by them), and that out of these various items they are now showing to the Bench only the main item or instrument which is called as Mridaparikshak . The list of these various items / accessories etc., is given on the last page of
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i Murthy explained that usually there are some prior processes required to be completed before the soil sample is placed for analysis by this Minilab. These processes are called quartering, sieving, etc., which are essentially in the nature of filtering fine / finer particles of soil to bring it to a mesh-size which can be analysed by this Minilab. The soil sample so refined / arrived at is then converted into a suspension by using various reagents, which are essentially chemicals [the composition of which he claimed is a secret, but which are supplied along with the Minilab as a part thereof; labeled as Reagent Number 1 to Reagent Number 42]. Then the electrode of the Mridaparikshak is dipped into the soil suspension so prepared and the machine is turned on and thereafter as per the internal software in the machine / equipment, the concerned parameter (which could be pH or Nitrogen content or Sulphur content and so on) is displayed on the display panel of the main item Mridaparikshak.
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me itself i.e, Mridaparikshak means tester of soil , but the fact remains that the item is working on soil, that the item is used for farmer, that the item is used for agriculture, and that therefore going by the end-use test it should be classified in Chapter 82 as Agriculture tools . He also referred to the case laws which he has filed as per which the benefit of doubt should go to the taxpayer. (e) The Bench raised a query as to how the item does not fall under Heading 90.27 which inter-alia refers to instruments for chemical analysis . In response to this, the learned Counsel read out the text of the Heading 90.27 and said that that heading does not include the phrase soil testing . The Bench specifically wanted to know, especially in the light of the earlier explanation by their technical person, whether or not the impugned item does chemical analysis of the soil. In response to this, the Counsel mentioned that he is not on that aspect . His limited point is that the word soil tes
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Murthy). (At this point, Sri Murthy clarified that the system can be run either on power or on battery or by using solar power). He had nothing further to add. VI. Discussion, Findings and Determination of the Appeal: 7. We have carefully considered the submissions on both sides as well as the material available on record, including the product literature, Manual, leaflet etc., and the applicable statutory provisions i.e, Tariff-entries, Chapter Notes etc. 8. The issues arising for determination in the subject appeal are as follows: (i) Whether the goods viz., Mridaparikshak – Minilab for Agriculture Soil Testing merit classification under Heading 8201 of the Tariff as claimed by the appellant; or they are classifiable under Heading 9027 ibid as held by the Adv. Ruling Authority ? (ii) Whether the goods viz., Refill Reagents merit classification under Heading 8201 of the Tariff as claimed by the appellant; or they are classifiable under Heading 9027 ibid as held by the Adv. Ruling Aut
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n Manual / Working Protocol submitted by the appellants] and hence not reiterated again. From the same, we find as under: (i) Mridaparikshak is an electronic instrument used for determining various soil parameters i.e. soil pH (roughly termed as power of hydrogen ions)3, EC (Electrical Conductivity), OC (Organic Carbon), Available Nitrogen, Phosphorus, Potassium, Sulphur and micronutrients like Zinc, Boron and Iron etc. The phrase Mridaparikshak-Minilab for Agriculture soil testing is the reference to the set of things / instruments / items consisting of the said main instrument Mridaparikshak plus totally 38 no.s of specified items (as per the Mridaparikshak Packing Slip submitted during the hearing). The said specified items (many of them mentioned under the caption Accessories in the Packing Slip) include a Meter, Shaker, Hot Plate, Sieves, Funnel, Beaker, Test tubes, Weighing Balance etc., and a Reagent box containing bottles of different Reagents (No.l to 42). Thus, Mridaparikshak
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initial AR application or in the subsequent proceedings; during the personal hearing before us, it was claimed that the same is a secret, however, these are identified with assigned description as Reagent I to Reagent 42 on the labels affixed to the reagent bottles. As further explained during the said hearing, the first supply of the Minilab includes the Reagents, while subsequent refills are supplied depending on requirement. 11.1. Under GST statute, levy / rates of tax in respect of supplies consisting of two or more supplies of goods, is governed by Section 8 of the Act read with the definitions of the terms composite supply , principal supply and mixed supply as given in the Act. In the instant case, admittedly the Soil Testing Minilab consists of the main instrument along with various other accessories etc., as supplied. However, the aforesaid aspect of whether supply of Minilab is a composite supply or mixed supply, does not find any mention / discussion / examination in either
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d and un-contradicted position (though not expressly mentioned/recorded so) that the supply of Minilab has been considered as a single supply for which classification was sought and determined on the basis of the nature/usage of the main instrument only and consequently treating the remaining items in the Minilab as secondary / ancillary. Thus, in the appeal as arisen before us read with statutory provision vide Section 8 ibid we find that the Minilab-supply has been treated a composite supply with principal supply therein being the Mridaparikshak main instrument as the predominant element to which the supply of other items/accessories was ancillary; and consequently the classification determined with regard to main instrument Mridaparikshak was applied as the classification of the Minilab. The parties to the appeal have not raised any dispute on this aspect. 11.4. In view of the above position, we are not required to go into the question of whether or not the supply of the impugned go
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;………… (i) instruments or apparatus of Section XVIII5, including clock or watch springs; …………………… Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Notes : 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal; (b) metal carbides or cermets; (c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. ………….. Tariff Item Description Unit (1) (2) (3)
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ion, medical or surgical instruments and apparatus; parts and accessories thereof Notes : 1. This Chapter does not cover : …………… 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules : (a) parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) all other parts and accessories are to be classified in heading 9033. 9027
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and apparatus for measuring the surface or interfocial tension of liquids u 9027 80 40 Nuclear magnetic resonance instruments u 9027 80 90 Other u 9027 90 – Microtomes; parts and accessories : 9027 90 10 Microtomes, including parts and accessories thereof kg. 9027 90 20 Printed circuit assemblies for the goods of sub-heading 9027 80 kg. 9027 90 90 Other kg. 12.2. The Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975 (also referred in the Explanation to Notification No. 1 /2017- Central Tax (Rate) dated 28.06.2017), read as follows: GENERAL RULES FOR INTERPRETATION OF THE SCHEDULE Classification of goods in this Schedule shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require
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rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be c
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fall under the phrase other tools of a kind used in agriculture , appearing in the Heading. 13.2. We find the above claim to be untenable, for the following reasons: (i) The construction of description in Heading 8201 is a typical one attracting application of the principle of ejusdem generis for interpretation of the phrase other tools of a kind used in agriculture,…. . The said principle specifies that general terms following particular expressions take their colour and meaning as that of the preceding expressions . Application of the said principle is reflected / explained in the decisions of Hon ble Supreme Court in Collector of C.Ex., Bombay vs Maharashtra Fur Fabrics Ltd. 2002 (145) E.L.T. 287 (S.C.) = 2002 (9) TMI 108 – SUPREME COURT OF INDIA, CCE, Chandigarh vs Shital International 2010 (259) E.L.T. 165 (S.C.) = 2010 (10) TMI 19 – SUPREME COURT OF INDIA and Grasim Industries Ltd., vs Collector, Customs, Bombay 2002 (141) E.L.T. 593 (S.C.) = 2002 (4) TMI 52 – SUPREME COUR
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ntering would fall within the meaning of the proviso and, consequently, the benefit of the notification cannot be availed by the respondent. Shital International …..14. There is no dispute that knitted pile fabrics are to be classified under heading No.60.01 of the Tariff Act. The issue is whether the processes of shearing and back-coating which do not figure in Chapter Note 4 to Chapter 60 of the Tariff Act, would fall within the ambit of any other process referred to in the said note. It is well settled that general terms following particular expressions take their colour and meaning as that of the preceding expressions, applying the principle of ejusdem generis rule, therefore, in construing the words or any other process , the import of the specific expressions will have to be kept in mind. (See: Collector of Central Excise, Bombay vs. Maharashtra Fur Fabrics Ltd. (2002) 7 SCC 444 = 2002 (9) TMI 108 – SUPREME COURT OF INDIA). Therefore, the processes, with which we are conce
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enumeration constitute a class or category, (3) that class or category is not exhausted by the enumeration, (4) the general terms follow the enumeration and (5) there is no indication of a different legislative intent…. (ii) The guidelines in Grasim Industries supra, are found to be squarely fulfilled by the description against Heading 8201 . The opening phrase Hand tools i.e, primarily specifies the class/category/genus of goods falling therein as Hand Tools and none else. The items specifically enumerated thereafter i.e, Spades.. onwards to timber-wedges all belong to the category of handtools. The said enumeration is not exhaustive in itself. The subsequent phrase and other tools of a kind… is a general expression following the specific enumeration. The Heading-description nowhere indicates a different legislative intent that goods other than hand tools, can fall under the said Heading. In fact though the Heading-description uses the words other tools , the description aga
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e no bearing nor relevance in the given context where the classification under Heading 8201 is to be governed only by the relevant Tariff-entries, Heading-description etc. Heading 8201 , as detailed above, does not provide any scope for nor in any manner envisages that all and every items used for agriculture would be covered therein. 14.2. Further, the Tariff specifically covers various items such as harvesting machinery, threshing machinery etc., which are also used exclusively in agriculture; under other headings; examples given below. 196. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machine of heading 8437 The appellants interpretation that any item exclusively used for agriculture has to fall under Heading 8201
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in the above description do not specifically include those used for either soil testing or for determination of the parameters viz., soil pH, Electrical Conductivity, Organic Carbon or Available Nitrogen etc., which is the admitted function of the impugned Mridaparikshak instrument / Minilab. However, the said Heading-description is not exhaustive as seen from the words / phrases used therein i.e., for example , or the like . (iii) In the Operation Manual / Working Protocol of the Mridaparikshak Minilab, submitted by the appellant during the personal hearing before us, we find the following description / explanation6 : Mridaparikshak lets you know quantitatively the status of soil pH, soil electrical conductivity (EC), and organic carbon, available N, available P, available K, available S, available Zn, B and Fe. The results as given by Mridaparikshak correspond to the results obtained by soil test laboratories. The results are comparable with the results obtained by Walkley and Black
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ater… This has to be separately done before every analysts 7 (ii) 1) Please note that entire analysis of micronutrients has to be done in double layer distilled water 8, (iii) These filtrates will be used for the analysis of Fe, Mn and Cu as explained below 9, (emphasis added). (v) In fact, the meaning of the words Reagents as per standard dictionaries is a substance that, because of the reactions it causes, is used in analysis and synthesis 10 A substance or mixture for use in chemical analysis or other reactions 11 Thus usage of Reagents in itself denotes that the Minilab is used for conducting chemical analysis. 16.2. From the aforesaid material on record and also considering the detailed explanation given by the appellant-company s Technical person w.r.t. the method/manner of usage of the Mridaparikshak instrument / Minilab during the hearing before us, we conclude that the said goods are designed, intended and used for conducting chemical analysis . As such, the same would right
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al / chemical analysis. In fact, during the hearing before us, in response to the specific query from the Bench as to whether or not the impugned item does chemical analysis of the soil the Counsel has only mentioned that he is not on that aspect . We thus find that a specific and direct answer to the said relevant query was parried, which answer could only be in the affirmative as per the details discussed above. 18.1. The Adv. Ruling Authority had held as to the classification of the Minilab under Heading 9027 by considering that its functions are similar to instruments / apparatus for physical or chemical analysis. Reference in this regard was made to the fact in the HSN (Harmonised System of Nomenclature) Explanatory Notes, the instruments viz., Wet chemical analysers [for determining inorganic/organic components of liquids] and pH meters [used to measure the factor expressing the acidity or alkalinity of a solution] are specifically mentioned under Heading 9027. 18.2. As detailed
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n and structured on the same pattern as the HSN, the HSN Notes are relevant and a safe guide for deciding issues of classification. This principle has been enunciated in a catena of judgements, including those of Hon ble Supreme Court in CCE, Shillong vs Wood Craft Products Ltd. 1995 (77) ELT 23 (SC) = 1995 (3) TMI 93 – SUPREME COURT OF INDIA, CCE, Hyderabad vs. Bakelite Hylam Ltd., 1997 (091) ELT 0013 (SC) = 1997 (3) TMI 598 – SUPREME COURT Commissioner of C.Ex., Goa vs Phil Corporation Ltd. 2008 (223) ELT 9 (SC) = 2008 (2) TMI 3 – SUPREME COURT OF INDIA etc. [Though these decisions are rendered in the context of Central Excise Tariff, it is the substantive principle of law laid down therein which is applicable to the instant case, since there can be no dispute that the Customs Tariff (which is made applicable by the GST-rate Notification) is based upon and aligned with HSN]. Hence, we find that reference to HSN Notes by the Adv. Ruling Authority for deciding the classification of the
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Operation Manual / Working Protocol of Mridaparikshak Minilab also, references to the Reagents (in the different processes/procedures prescribed for analysis) are available with mention of only such number i.e, Bottle No. 1, Bottle No. 1 6 etc. 21.2. The advance ruling for classification has been sought for in respect of Refill Reagents; which are subsequently supplied as per requirement as stated by the appellants; in the initial supply, they are supplied as part of the Minilab classification of which has been determined above. 22. For the reasons alike as detailed above, with regard to a classification under Heading 8201, we find that the Refill Reagents are not classifiable under the said Heading since these do not qualify to be considered as Hand tools by any means. Appellants have also not put forth any separate grounds/contentions in support of their claim for classifying the Refill reagents under Heading 8201, other than those which we have already dealt earlier. 23.1. In so fa
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e upheld. 23.3. Notwithstanding the same, on our independent examination, we find ourselves in agreement with the decision of the lower Authority in this regard, in view of the following: (i) The Refill Reagents, said to be chemicals/chemical substances, however, as supplied to the customers, have no identity whatsoever by any specific name, description or contents etc., so as to show their actual nature / composition. Their only identity is in terms of the Sl. No.s assigned i.e, Reagent No. I to Reagent No. 42; and as mentioned above, the Mridaparikshak Minilab Operations Manual specifies their usage by a reference to these assigned Sl.Nos. only. (ii) Thus, the Refill Reagents have the only identity as items/accessories to be used with the Mridaparikshak instrument / Minilab and none else; for the customers/recipients who use them. Evidently, in the absence of the actual name/composition etc. , the Refill Reagents cannot be put to any other use. (iii) Note 2 to Chapter 90 specifies cr
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lysis can be considered as accessories to the Minilab. In State of Uttar Pradesh vs M/s. Kores (India) Ltd. 1977 AIR 132, 1977 SCR (1) 837 = 1976 (10) TMI 131 – SUPREME COURT OF INDIA, Hon ble Supreme Court dealing with the question of whether ribbon is accessory or part of typewriter; held as under: ..Regarding ribbon also to which the abovementioned rule of construction equally applies, we have no manner of doubt that it is an accessory and not a part of the typewriter (unlike spool) though it may not be possible to use the latter without the former. Just as aviation petrol is not apart of the aero-plane nor diesel is a part of a bus in the same way, ribbon is not a part of the typewriter though it may not be possible to type out any matter without it. (vi) Similarly, in Annapurna Carbon Industries Co vs State of Andhra Pradesh 1976 AIR 1418 = 1976 (3) TMI 156 – SUPREME COURT OF INDIA, Hon ble Supreme Court held that Cinema Arc Carbons are accessories to Cinematographic equipment. (v
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ry Sl.No. 137 of Notification No. 2/2017-Central Tax (Rate) dated 28-6-201 7 is applicable to the impugned goods. The said entry contains the relevant Heading as 8201 ; while corresponding description of goods is given with the phrase Agricultural implements manually operated or animal driven i.e. preceding the same wording as per the Tariff heading 8201 i.e, Hand tools, such as … or forestry . 25.2. By considering the Heading 8201 specified in the entry alone, the impugned goods would not get covered therein for exemption, in view of our discussion and findings above showing that these are not classifiable under Heading 8201. The phrase Agricultural implements .. as used in the Notification qualifies the Heading description in the Tariff. That is, while the Tariff-heading covers various hand-tools described therein i.e, Spades, shovels etc., apart from the other tools of a kind used in agriculture.. , the exemption is provided to only those hand tools fulfilling the criterion mentio
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which are as follows: Sl.No. Case law cited Forum Issue involved & Relevant Statute / Notification etc. 1. Sun Export Corporation vs. Collector of Customs, Bombay 1997(93) ELT.641 (S.C.) = 1997 (7) TMI 117 – SUPREME COURT OF INDIA Cited by appellant as STC 111 (page 69) Hon ble SC Pre-mix of Vitamin AD-3 (feed) grade not for medicinal use, whether falls under Animal feed supplement and exempted under Notification 234/82-CE dated 01-11-1982 2. D.H. Brothers Pvt Ltd vs. Commissioner of Sales Tax, UP Lucknow = 1991 (8) TMI 288 – SUPREME COURT OF INDIA Hon ble SC Whether a Sugarcane Crusher is an Agricultural Implement within the enumeration in UP Sales Tax exemption Notification dated 14 November, 1980. 3. Indo National Ltd vs. State of Andhra Pradesh – 1987 64 STC 382 AP Hon ble High Court of Andhra Pradesh Classification of Dry Cells under First Schedule to the Andhra Pradesh General Sales Tax Act. 4. State of Andhra Pradesh vs. Karnatakam Govindayya Setty And Sons Hon ble High Cour
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ling under Entry 80 of First Schedule or Entry-12 of Sixth Schedule to the APGST Act Act. 27.2. On perusal of the above decisions / case laws, we find as follows: (i) None of the said case laws deal with the issue of classification of either the impugned goods or any goods similar to or comparable to them. Nor do any of the cited case-laws pertain to interpretation of the Tariff Headings 8201 nor for that matter Heading 9027 as involved in this case. (ii) Each of the said decisions were rendered in respect of entirely different goods/commodities, in the context of totally different statutes / Acts / Notifications and the texts / wording therein; and further in totally different facts and circumstances. Hence, the said decisions have no applicability with regard to the subject matter before us, in our view. (iii) Appellant has placed reliance on the ratio of some of these decisions that in cases of two views or doubt /ambiguity, the view favourable to the assessee is to be preferred ; t
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utta vs Alnoori Tobacco Products 2004 (170) ELT.135 (SC) = 2004 (7) TMI 91 – SUPREME COURT OF INDIA had held as follows: 11. Courts should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. Observations of Courts are neither to be read as Euclid s theorems nor as provisions of the statute and that too taken out of their context. These observations must be read in the context in which they appear to have been stated. Judgments of Courts are not to be construed as statutes. To interpret words, phrases and provisions of a statute, it may become necessary for judges to embark into lengthy discussions but the discussion is meant to explain and not to define. Judges interpret statutes, they do not interpret judgments. They interpret words of statutes; their words are not to be interpreted as statutes. In London Graving Dock co. Ltd. v. Horton (1951 AC 737 at p. 761), Lord Mac Dermot o
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ase. 13. Circumstantial flexibility, one additional or different fact may make a world of difference between conclusions in two cases. Disposal of cases by blindly placing reliance on a decision is not proper. 14. The following words of Lord Denning in the matter of applying precedents have become locus classicus : Each case depends on its own facts and a close similarity between one case and another is not enough because even a single significant detail may alter the entire aspect, in deciding such cases, one should avoid the temptation to decide cases (as said by Cordozo) by matching the colour of one case against the colour of another. To decide therefore, on which side of the line a case falls, the broad resemblance to another case is not at all decisive. Precedent should be followed only so far as it marks the path of justice, but you must cut the dead wood and trim off the side branches else you will find yourself lost in thickets and branches. My plea is to keep the path to just
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s confirmed. The subject appeal is disposed of accordingly. Notes: 1. Under the scheme of GST-taxation, for every Central Tax (Rate) Notification issued, a corresponding Notification is issued by State under respective state GST Act. As such, for ease of reference and appreciation of the discussion, the references hereinafter are made by citing the relevant Central Tax Rate Notification(s)/entries therein; which would also constitute a reference to the corresponding Notification issued under TGST Act, 2017. 2. Levy of GST on supply of goods is at the rates prescribed in Notification No.1/2017-Central Tax (Rate) dated 28-6-2017, which specifies goods by description and falling under Tariff item , sub-heading , Heading and Chapter ; which terms, vide Explanation (iii) have the meaning respectively as per the First Schedule to the Customs Tariff Act, 1975. Explanation (iv) further provides for application of the relevant Section / Chapter Notes, Rules for Interpretation of the Schedule a
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