clerification of word Accessories
Query (Issue) Started By: – Rajiv Agarwal'Alfa' Dated:- 27-5-2018 Last Reply Date:- 29-5-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Sir Please explain the word 'Accessories'.
\nReply By Kishan Barai:
\nThe Reply:
\nA thing which can be added to something else in order to make it more useful.
\nReply By KASTURI SETHI:
\nThe Reply:
\nFor example 'stand' on car for luggage. You can do without accessory but you can't do without parts of an product. Rightly explained by Sh.Kishan Barai, an expert.
\nReply By YAGAY and SUN:
\nThe Reply:
\nA thing which can be added to something else in order to make it more useful, versatile, or attractive.
\n'optional accessories include a battery charger and shoulder strap'
\nhttps:\/\/en.oxforddictionaries.com\/definition\/accessory
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply: a subordinate or supplementary part, object, or the like, used mainly for convenience, attractiveness, safety, etc., as <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Commissioner (Appeals) granted the benefit to the appellant (assessee). Revenue is in appeal before the Tribunal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Rule 57Q. Similarly, clause (iii) of Rule 2(a)(A) is pari materia with clause (5) of the table annexed to Rule 57Q. In the case of Rajasthan Spinning & Weaving Mills Ltd, the Supreme Court considered the question whether the steel plates and channels used in the fabrication of chimney for DG set would fall within the purview of Sl. No.5 of the table annexed to Rule 57Q. The Supreme Court found that the DG set fell under Heading No.85.02, chapter 85, of First Schedule to the Central Excise Tariff Act and ipso facto got covered under Sl. No.3 of the table ibid. Supreme Court further noted that the chimney attached to the DG set was undisputedly covered by Sl. No.5 of the table ibid; On this basis, it was held that the chimney was an integral part of the DG set and, therefore, MS channels, plates, etc., used in its fabrication were to be treated as accessories in terms of Sl. No.5 of the table ibid . This ruling was rendered by applying the user test. The facts of the present case are pe<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" clerification of word Accessories Query (Issue) Started By: – Rajiv Agarwal'Alfa' Dated:- 27-5-2018 Last Reply Date:- 29-5-2018 Goods and Services Tax – GSTGot 7 RepliesGSTSir Please explain the word 'Accessories'. Reply By Kishan Barai: The Reply: A thing which can be added to something else in order to make it more useful. Reply By KASTURI … Continue reading “clerification of word Accessories”<\/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-11945","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11945","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=11945"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11945\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nRevenue Arguments: the aforesaid items stood excluded from the ambit of the definition of 'input' by virtue of an explanation to Rule 2(k) and further that the said items were held to be outside the purview of the definition of 'capital goods' by the Tribunal's Larger Bench in the case of Vandana Global Ltd. Vs. CCE, Raipur 2010 (4) TMI 133 – CESTAT, NEW DELHI (LB)
\nAssessee's Plea : relied on the Supreme Court's judgment in CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. 2010 (7) TMI 12 – SUPREME COURT OF INDIA and also on the Madras High Court's judgment in CCE, Tiruchirapalli Vs. M\/s. India Cements Ltd. The view taken by the Supreme Court on the facts of the case of Rajasthan Spinning & Weaving Mills Ltd. is squarely applicable to the facts of the present case. It is submitted that, in the instant case, MS angles, plates and roun<\/p>\n
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