2018 (7) TMI 74 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 411 (A. A. R. – GST), [2018] 2 GSTL (AAR) 85 (AAR) – Classification of manufactured goods – brackets and clamps of cast iron – The applicant is of the view that though the products manufactured by it are used by building construction industry in hanging wash basin, commodes and urinals etc., the said products manufactured by it are required to be classified under Chapter Heading 7325 or 7308 or 7326 of the HSN – Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading? – Held that:- The applicant manufactures cast articles, does sand blasting on the CI Casting for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined.
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Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included – the brackets and clamps of cas
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n and scrap in the cupola furnace fired by coal and add foundry minerals in the same. The melted pig iron is poured into moulding boxes of sand and required shape of cast article is obtained. The applicant manufactures the goods according to the requirement of customers. The cast articles so manufactured are used in various industries. The applicant has submitted that at times, the applicant may not be aware about the actual usage of cast product. The applicant also manufactures bracket and clamp of cast iron, which are used for hanging wash basin, commodes and urinals. The applicant is of the view that though the products manufactured by it are used by building construction industry in hanging wash basin, commodes and urinals etc., the said products manufactured by it are required to be classified under Chapter Heading 7325 or 7308 or 7326 of the HSN. 2. The applicant submitted that it manufactures article from melting process. The shape of the article is given as per the requirement
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. The applicant also relied upon the view taken in their own issue by the Ld. Assistant Sales Tax Commissioner, Ahmedabad in Order No. 1995/D/165 to 175 (11) dated 24.08.1995, wherein the Ld. Authority after considering the products, has held that the aforesaid products are nothing but casting. The Ld. Authority has relied upon various judgements for the aforesaid. The applicant has submitted that the view taken by the Ld. Assistant Sales Tax Commissioner is still applicable and requires to be followed in the GST regime also. The applicant further submitted that it wished to rely upon various judgements of the Hon ble Supreme Court wherein a consistent view is taken that the cast articles do not become part of any product which whom they are used, but they are required to be classified under heading 7308, 7318, 7325 or 7326. 4. The applicant raised the following question on which advance ruling is required – Whether the article manufactured by the applicant fall under Chapter Heading 7
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and the products of the applicant are not supplied / used in factories during manufacturing. The applicant relied upon the order of Hon ble Tribunal in the case of M/s. Consolidated Petrotech Ind Ltd. [1993 (66) ELT 244) and judgement of Hon ble Supreme Court [1997 (96) ELT 223 (SC)]. The applicant submitted that the goods under consideration are cast articles and in the view of the applicant, required to be classified under CETH 7325. 6. The Central Goods & Services Tax and Central Excise Commissionerate, Ahmedabad North informed that as per Chapter 73 of GST Tariff of India, Articles of Iron or Steel notes, cast iron applies to products obtained by casting in which iron predominated by weight over each of the other elements. It is further informed that the brackets and clamp of cast iron are used for hanging wash basin, commodes and urinals. The pig Iron and scrap are main raw materials and predominated by weight over each of the other elements. In view therefore, it was opined
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The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 10. The applicant manufactures cast articles, does sand blasting on the CI Casting for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined. 11.1 Chapter Note 1 of Chapter 73 of the First Schedule of the Customs Tariff Act, 1975 is as follows :- 1. In this Chapter, the expression cast iron applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) of Chapter 72. 11.2 Chapter Heading 7325 covers Other cast articles of iron or steel . 12.1 Chapter Heading 7325 covers all cast articles of iron or steel, n
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