Page 162 - GSTL_6th August 2020_Vol 39_Part 1

88 GST LAW TIMES [ Vol. 39
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.
(5) If the vendor is supplying parts under an HSN code other than 8710
00 00, is it necessary that it has to be supplied under the same HSN
code on what the vendor is charging?
We take up the questions seriatim. The first three questions seek classification of
the Tank and all Tank Parts, whether manufactured specifically by them or sup-
plied by their vendor specifically manufactured for Tank Parts. HVF has stated
that their main activity is manufacturing Tank and Tank Parts and according to
them Tank and all parts is considered 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”. HVF has stated that the ‘Parts of Tanks’ are classifia-
ble under 87 Chapter only, more specifically under CTH ‘8710 00 00 - Tank and
other armoured fighting vehicles, motorized, whether or not fitted with weapons
and parts of such vehicles”.
9. In terms of explanation (iii) and (iv) to Notification No. 1/2017-
Central Tax (Rate), dated 28-6-2017, tariff heading, 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 and the rules for
the interpretation of the First Schedule to the Customs Tariff Act, 1975, including
the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall be applied for the interpretation and classification of goods.
9.1 Chapter Heading 8710 of Customs Tariff states

8710 00 00 Tanks and other armoured fighting vehicles, kg. Free -
motorised, whether or not fitted with weapons,
and parts of such vehicles

Chapter 87 is under Section XVII.
Section Note 2 to Section XVII states :
2. The expressions “parts” and “parts and accessories” do not apply
to the following articles, whether or not they are identifiable as for the
goods of this Section :
(a) joints, washers or the like of any material (classified ac-
cording to their constituent material or in heading 8484) or other arti-
cles of vulcanised rubber other than hard rubber (heading 4016) :

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