Same Item;Different Classifications
Query (Issue) Started By: – mohan sehgal Dated:- 21-4-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Bicycle frame Lock;which is solely and only could be used as a wheel lock for Bicycles;It has no any other use or application;It is designed and made exclusively for fitment on Bicycle Frame.Karnataka High Court vide its Judgement Order Kumar Agencies and others Vs Commisioner of Commercial Taxes(1989 1988 (9) TMI 332 – KARNATAKA HIGH COURT )have taken the view that Bicycle Frame Locks cannot be classified along with "all kinds of Padlocks and Locks"nor can they be understood as padlocks and Locks;the use of which is altogether different.
\nSome are classifying the same under Tarrif Chapter 8301..Locks and Padlocks for General use and others are classifying the same under 8714..Parts and accessories of Bicycles..8301 is taxed at 18% while 8714 at 12%..under GST
\nPlease guide.
\nReply By KASTURI SETH<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l, the Supreme Court passed following order :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t;. Thus parts and accessories of bicycles are covered under these headings i.e 8712 and HSN 8712 pertains to various types of bicycle and cycles and these are non-motorised vehicles . Bicycle is also a vehicle (non-motorised) as per dictionary meaning. HSN is general classification list and 8714 is specific classification which covers parts and accessories of 8712 (Bicycle and cycles). It is well settled Central Excise law (otherwise also) if specific classification of any product is available, a manufacturer is not to take shelter of general classification. Moreover, usage of padlock\/lock is for bicycle\/cycle and not motorised vehicle in the situation explained by you. HSN 8714 covers motorised and non-motorised both. HSN 8301 is also for motorised, movable\/immovable, embedded property etc. HSN 8301 is not meant for bicycle\/cycle or their parts and accessories. If anybody is classifying under 8301 that is legally wrong. CA Sh.Sushil Gupta Sir has perfectly replied that your product i<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Same Item;Different Classifications Query (Issue) Started By: – mohan sehgal Dated:- 21-4-2018 Last Reply Date:- 5-5-2018 Goods and Services Tax – GSTGot 6 RepliesGSTBicycle frame Lock;which is solely and only could be used as a wheel lock for Bicycles;It has no any other use or application;It is designed and made exclusively for fitment on Bicycle … Continue reading “Same Item;Different Classifications”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11511","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11511"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11511\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n“Delay condoned.
\nThe appeal is dismissed.”
\nThe Appellate Tribunal in its impugned order had held that, car locking system combined with alarm is classifiable under sub-heading 8301.20 of Customs Tariff Act, 1975 and not under sub-heading 8531.20 ibid. It was also held that classification is to be determined by the main part of the combination.
\nThe Tribunal further held that in case of classification of combined products, classification is to be determined by the main part of combination.
\nThe Tribunal also held that, impugned goods being combination of two products, decision which is on only one of those products cannot be cited as precedent.
\n[Commissioner v. Future Innovations Pvt. Ltd.- 2003 (153) E.L.T. A297 (S.C.) = 2002 (10) TMI 799 – SUPREME COURT ]
\nReply By mohan sehgal:
\nThe Reply:
\nSir,
\nBicycle Frame Lock is one item and is not combination of two items.It is EXCLUSIVELY used as a device to lock the Frame of the Bicycle to th<\/p>\n
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