Page 170 - GSTL_6th August 2020_Vol 39_Part 1

96 GST LAW TIMES [ Vol. 39
(5) Valve Assembly : The applicant has stated that it is made up of 1
valve assembly, & 5 components in spring, steel body, packing, un-
ion. This is used as controlling device in hydro pneumatic (AIR)
system of Tank. It is used in air supply system of tank. This item is
not excluded by the provisions of Note 2 to Section 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.
10.3 With respect to other items, the applicant has furnished detailed
description of the item, usage, Purpose in the functioning of the Tank and mate-
rials involved. 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 Nomencla-
ture. 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) Casing Assembly : The applicant has stated that it is the assembly
of six items, four items are made up of Fabric and two made of
Rubber. It acts as a protective casing for conveyor guard under belts
for fastening the gasmask. This item is individually assembled in fi-
nal tank assembly. This item is not excluded by the provisions of
Note 2 to Section XVII nor is it more specifically included in else-
where 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.
(2) Clip Assembly : The applicant has stated that this item is used on
cooling system of tank. It is used for tightening the hoses with
pipes. It is made up of steel made Band, Bolt, washer and clamp and
is stated as direct material used in Tank. Pipe clips/clamps or fit-
tings are classifiable in general under Chapter Heading 7307. As per
Section Note 2 to Section XVII on the ‘Parts and Accessories’, parts
of general use as defined in Note 2 to Section XV includes articles of
Chapter 7307, which are excluded from being classified as parts un-
der CTH 8710 00 00. Therefore, “Clip Assembly” are not classifiable
under CTH 8710 00 00.
(3) Connector Assembly : The assembly is used on Hull electrical sys-
tem. It is made-up of five components, copper connectors and rivet,
cloth and tape. It is used as connector in mounting of storage batter-
ies equipments. This item is stated as a direct material used in the
Tank. Connector assembly is essentially a conductor along with in-
sulating material which is classifiable under 8544. Para (A)(7)(m) of
Explanatory Notes to Note 2 of Section XVII on the ‘Parts and Accesso-
ries’ excludes Other electrical fittings, such as insulated electric wire
and cable (including wiring sets) and ….. (Headings 85.44 to 85.48)
from being classified as parts of articles of this Section XVII. There-
fore, “Connector Assembly” is not classifiable under CTH 8710 00 00 as
parts.
(4) Hydraulic items (All types) : It is the assembly used as Hydraulic
Shock absorber in tank. It is made up of five major Assemblies & 19
GST LAW TIMES  6th August 2020  170