Page 158 - GSTL_6th August 2020_Vol 39_Part 1

84 GST LAW TIMES [ Vol. 39
(a) They must not be excluded by the provisions of the Note 2 to Section XVII; (b) they
must be identifiable as being suitable for use solely as principally with such vehicles; and
(c) They must not be more specifically included in elsewhere in the Nomenclature. [paras
10.1, 10.2, 10.3, 11, 12]
Ruling partly in favour of assessee
CASES CITED
Commissioner v. BHEL — 2018 (10) G.S.T.L. 3 (S.C.) — Referred ...................................................... [Para 4]
Intel Design Systems (India) Pvt. Ltd. v. Commissioner
— 2008 (223) E.L.T. 135 (S.C.) — Relied on ............................................................................. [Para 10.1]
[Order]. - M/s. Heavy Vehicles Factory, HVF Estate, Avadi, Tiruvallur
District-600054 (hereinafter called as HVF or Applicant) is a Central Government
Department coming under the Ordnance Factory Board, Ministry of Defense,
and Government of India and are engaged in the manufacturing Tank and Tank
Parts. They are registered under GST vide Registration No. 33AAAJH0260P1ZA.
The applicant has sought Advance Ruling on the following :
(1) Whether Tank and all Tank parts supplied by the applicant is con-
sidered under HSN Code “8710 00 00 - Tank and other armoured
fighting vehicles, motorized, whether or not fitted with weapons
and parts of such vehicles”?
(2) Whether parts manufactured specifically by applicant for TANK
shall be considered under 8710 00 00?
(3) Whether parts and accessories supplied by their vendor specifically
manufactured for tank parts and the same is not supplied to any
other company will come under the HSN 8710 00 00?
(4) Whether tank parts of the following shall be considered under 8710
00 00 or not :-
O Ring; U Drill; Accumulator Assembly; Adaptor Assembly; Angle
piece; Armature Assembly; Armour Steel Plate; Assembly Fixture;
Assembly Bracket; Axial Bearing; Axle; Ball Bearing; Band Assem-
bly; Base Assembly; Battery; Bearing Bush; Bellows; Bevel Gear;
Booster Assembly; Boss Assembly; Bracket Assembly; Bush, bush-
ing; Casing Assembly; Clamp Assembly; Clip Assembly; Collar As-
sembly; Connector Assembly; Cover Plate; Diode; Dowel Pin; Elec-
trical Wire used in Tank; End Mill; Fanuc Fuse; Fixture for Assem-
bly; Flange; Gasket Assembly; Gasket Rubber; All type of Gauge;
Gear Box; Gusset Plate; Hinge Assembly; Hose Assembly; All type
of Hydraulic items used in tank; Insert carbide; Jig Drill; Knob As-
sembly; Latch Assembly; Leather washer; Lock Assembly; Mandrel
Assembly; Milling Fixture; Needle Bearing; Nozzle Assembly; Oil
Seal; Panel Assembly; Pipe Assembly; Planet Pinion; Plate Assem-
bly; Plug Gauge; Retainer Steel; Rib Assembly; Shaft Assembly;
Shim; Sleeve Assembly; Spacer; Spindle Steel; All types of spring;
Stiffener; Stop Steel; Stopper Steel; Strap Assembly; Strip Assembly;
Sub-Assemblies; Support Assembly; Thyristor; Torsion Bar; Tube
Assembly; Turret; Twist Drill; Valve Assembly; Washer (Rubber
made or Steel made); Wedge; Worm Wheel, Worm Gear, Worm
Shaft; Yoke Assembly.

GST LAW TIMES  6th August 2020  158