Page 169 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 95
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.
10.2 HVF has stated that out of the above, Dowel Pin, Gasket Assem-
bly, Retainer Steel, Stiffner and Valve Assembly are purchased and sold as such
as spares. The applicant has furnished the invoice of the supplier and their Tax
invoice towards supply of these items. On perusal of the purchase Invoices, it is
seen that the seller has classified the goods and the HSN is given in the Invoice
raised on the Applicant. The applicant supplies the goods as such as spares to
Central Vehicle Depot, Ministry of Defence. As seen under Para 9 above, to be
considered as ‘Parts of Tank’ under CTH 8710 00 00, the items are to be identified
as being suitable for use solely as principally with the Tank and should not be
excluded under Section Note 2 and should not be more specifically covered
elsewhere in the Nomenclature. Applying the above to each part, the clarification
as to whether the said items are to be considered as tank parts under CTH 8710
00 00 are discussed as under :
(1) Dowel Pin : The applicant has stated that the component is in Hull
electrical system on mounting of starter generator. It is accurate ma-
chined steel pin. It acts as locating and guiding pin. Dowel pins are
classifiable in general under Chapter Heading 7318. As per Section
Note 2 to Section XVII on the ‘Parts and Accessories’, parts of gen-
eral use as defined in Note 2 to Section XV includes articles of Chap-
ter 7318 which are excluded from being classified as parts under
CTH 8710 00 00. Therefore, “Dowel Pin” are not classifiable under CTH
8710 00 00.
(2) Gasket Assembly : The applicant has stated that the component is
used in Hull Assembly. It is made up of heat resistant proof fiber
material have covered with sheeting screen, i.e. cloth wire net with
square mesh. It is used in between engine and firing compartment.
Para (A)(1) of Explanatory Notes to Note 2 of Section XVII on the ‘Parts
and Accessories’ specifies that gaskets of any material (classified ac-
cording to their constituent materials or under 8484) are excluded
from classification as parts or accessories, whether or not they are
identifiable as articles for Section XVII. Therefore, “Gasket Assembly”
is not classifiable under CTH 8710 00 00 as parts.
(3) Retainer Steel : The applicant has stated that this component is pre-
cision machined. It is made of alloy steel and is used in Hull vision
device cleaning system with function as holding/positioning pur-
pose. This item is not excluded by the provisions of Note 2 to Sec-
tion XVII nor is it more specifically included in elsewhere in the
Nomenclature. It is identifiable as being suitable for use solely as
principally with Tanks and as such is classifiable under CTH 8710 00
00.
(4) Stiffner : The applicant has stated that it is a steel strip used in vari-
ous mountings. It is used as a stiffner in mounting of ERA bracket
(Explosive reactive armour) skirts in CIA T72 turrets. Steel strips are
more specifically covered in Chapter 72 of the Nomenclature.
Hence, “Stiffner” is not classifiable under CTH 8710 00 00 as parts.
GST LAW TIMES  6th August 2020  169