In Re : M\/s. Alka Industries
GST
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)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 9-4-2018
ADVANCE RULING NO. GUJ\/GAAR\/R\/2018\/9 (IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2017-18\/AR\/18)
GST
Mr. R. B. Mankodi, Member And Mr. G. C. Jain, Member
\nFor The Applicant : Shri Nirav Laljibhai Patel
\nRULING
\nThe applicant M\/s. Alka Industries manufactures CI Casting for which it purchases pig iron, scrap, molasses, coal, foundry minerals, sand etc. The applicant melts pig iron 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 tha<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hing but a product of casting industry. The applicant manufactures brackets and clamps of cast iron, which are used by building construction industry for hanging wash basin, commodes, urinals etc. as support structure. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s sanitary ware manufactured out of iron and steel and if parts of such Iron or Steel sanitary ware are manufactured then only the goods can be classified under CETH 7324. The applicant submitted that the goods are certainly not parts of sanitary ware of Iron or Steel mentioned in the CETH, hence the same cannot be classified under CETH 7324. Further, the goods are used by building construction industry for hanging \/ fixing urinals, commodes, wash basins which are made of ceramic material which are classifiable under Chapter 69 of the Central Excise Tariff. These are urinals, commodes, wash basins themselves are finished products 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<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds & Services Tax and Central Excise Commissionerate, Ahmedabad North. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re : M\/s. Alka IndustriesGST2018 (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)AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AARDated:- 9-4-2018ADVANCE RULING NO. GUJ\/GAAR\/R\/2018\/9 (IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2017-18\/AR\/18) GSTMr. R. B. Mankodi, Member And … Continue reading “In Re : M\/s. Alka Industries”<\/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-12447","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12447","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=12447"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12447\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The applicant further submitted that the aforesaid products are used by building construction industry for hanging ceramic articles, but the products themselves are separately classified products under Chapter 7325 or 7326 or 7308 of the Central Excise Tariff. Hence, the applicant submitted that the same requires classification accordingly. The applicant referred to Circular No. 17\/2003-CUS dated 11.04.2013. 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.<\/p>\n
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\n8. The issue involved in this case is regarding classification of goods viz. brackets and clamps of cast iron.
\n9. It is observed that the Explanation (iii) and (iv) of the Notification No. 1\/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
\n “Explanation. – For the purposes of this notification, –
\n (i) ……
\n (ii) ……
\n (iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
\n (iv) 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.”
\n10. The applicant manufactures cast articles, does sand blasting on the CI Casting for<\/p>\n
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