Page 161 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 87
parts in Tank. All are supplied to the Central Army Depot. They stated that all
these parts should be classified at HSN 8710 at 12% as parts of tank. The State
Jurisdictional Officer submitted in writing that they are parts of general use. The
applicant submitted that in the original application classification of 84 parts were
sought. However, of these only 17 items are being supplied by them and the rest
are items which they receive/procure from vendors. Hence, they stated that clas-
sification is sought only for the 17 parts as detailed below :
Casing Assembly; Clip Assembly; Connector Assembly; Dowel Pin; Gas-
ket Assembly; Hydraulic items (All Types); Mandrel Assembly; Needle
Bearing; Nozzle Assembly; Panel Assembly; Planet Pinion; Plate Assem-
bly; Retainer Steel; Sleeve Assembly; Stiffner; Support Assembly; Valve
Assembly.
6.1 The applicant also submitted the detailed Description of the item,
usage, purpose in the functioning of the Tank, photograph, Material involved.
They further stated that out of the said 17 items, 5 items namely, Dowel Pin;
Gasket Assembly; Retainer Steel; Stiffner and Valve Assembly are purchased
from outside HVF and sold as such as spares and they have produced the pur-
chase invoice for these items.
7. The comments of the State Jurisdiction Officer on the ARA applica-
tion is given below :
(i) Section XVII in Point No. 2, has excluded many articles as “Parts”
and “Parts and accessories”. The classification sought for the articles
submitted by the applicant under the Question No. 4 given in Para 1
supra are found to be parts of general use, joints etc., which are spe-
cifically excluded under Section XVII in point No. 2 under HSN
Code 8710 00 00.
(ii) Also, all such articles whether manufactured by the applicant by
himself or purchased from vendors shall be covered under exclu-
sion list under Section XVII in point No. 2 of HSN Code 8710 00 00.
8. The various submissions made by the applicant were examined. We
find that the Advance Ruling sought is to determine
(1) Whether Tank and all Tank parts supplied by applicant is consid-
ered under the 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-
GST LAW TIMES  6th August 2020  161