Page 171 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 97
components of different types. It is used in tank running gear as-
sembly along with torsion bar, support roller etc. This item is stated
as a direct material used in the 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 be-
ing suitable for use solely as principally with Tanks and as such is
classifiable under CTH 8710 00 00.
(5) Mandrel Assembly : It is used as special tools & Accessories in
maintenance kit of tank. It is made of steel pipe and steel pin. It acts
as holder for shell after firing. This item is not excluded by the pro-
visions 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 un-
der CTH 8710 00 00.
(6) Needle bearing : It is made up of steel alloy and it is the machined
component acting as bearing bushing. It is used in 4th planetary
gear on set of Side gear box. Needle Bearing merits classification
under CTH 8482. Needle bearings are in general classifiable under
Chapter 8482. Para (A)(6)(b) of Explanatory Notes to Note 2 of Section
XVII on the ‘Parts and Accessories’ excludes ‘Ball or roller bearings’
of Chapter 8482 from being classified as parts of articles of this Sec-
tion XVII. Therefore, “Needle bearing” is not classifiable under CTH
8710 00 00 as parts.
(7) Nozzle Assembly : It is used in hydro pneumatic cleaning of turret.
It is made of pipe, nozzle, washer & strap by soldering method. It is
used to generate high speed jet of water & cleaning. This item is
stated as a direct material used in the Tank. This item is not exclud-
ed by the provisions of Note 2 to Section XVII nor is it more specifi-
cally 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.
(8) Panel Assembly : This is the driver instrument panel made up of 20
assemblies and 98 components. This panel indicates various control
parameters like speed, power, temperature, oil & water level etc. It
is . made up of instruments, connections, cables, knobs, handles &
switches. Finally fitted in Tank Hull electrical. This is stated as a di-
rect item used in tanks. 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 un-
der CTH 8710 00 00.
(9) Planet Pinion : It is the precision machined components made of al-
loy steel. It is used in higher assembly 4th planetary gear of side
gear box. This is stated as a direct item used in Tanks. Planet Pinion
are in general classifiable under Chapter 8483 as parts of gears. Para
(A)(6)(c) of Explanatory Notes to Note 2 of Section XVII on the ‘Parts
and Accessories’ excludes Internal parts of engines or motors (crank
shafts, cam shafts, flywheels etc.) of Chapter 8483 from being classi-
fied as parts of articles of this Section XVII. Therefore, “Planet Pin-
ion” excluded from classification under CTH 8710 00 00 as parts.
GST LAW TIMES  6th August 2020  171