Page 172 - GSTL_6th August 2020_Vol 39_Part 1

98 GST LAW TIMES [ Vol. 39
(10) Plate Assembly : It is also made up of special Alloy steel plates by
welding and used in Holding/Supplying the external fuel barrels in
tank. It is fitted in Hull outer body. It is stated as a direct material
used in Tank with specific drawings available. This item is not ex-
cluded by the provisions of Note 2 to Section XVII nor is it more
specifically included in elsewhere in the Nomenclature. It is identi-
fiable as being suitable for use solely as principally with Tanks and
as such is classifiable under CTH 8710 00 00.
(11) Support Assembly : It is made up of four components by welding.
It involves steel pipes and flanges. It is used control linkages of
Tank System. It is stated as a direct material used in Tank with spe-
cific drawings available. 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.
(12) Sleeve Assembly : It is made up of two assembly & two Compo-
nents (Slipcover & sleeve). It is mainly made up of steel sleeve, fab-
ric cotton cover. It is used in arrangement of SPTA in Turret and is
used in Conveyor Deck in front of Gunner’s seat. It is stated as a di-
rect material used in Tank with specific drawings available. 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.
11. The last question raised in the application is If their vendor is sup-
plying 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?’. Clas-
sification is uniform irrespective of the supplier or recipient as it depends on the
goods. The applicant is required to correctly classify the goods while supplying
the goods or while receiving the same.
12. In view of the above, we rule as under :
RULING
(1) In respect of Questions 1, 2 and 3, Tank is classified under CTH 8710
00 00 while parts which satisfies the essential conditions i.e., they
must be identifiable as being suitable for use solely or principally
with Tanks and must not be excluded by the provisions of the Notes
to Section XVII and must not be more specifically included in else-
where in the Nomenclature are only to be classified as ‘Parts’ under
CTH 8710 00 00
(2) In respect of Question No. 4,
Retainer Steel, Valve Assembly, Casing Assembly, Hydraulic items
(all types), Mandrel assembly, Nozzle Assembly, Plate assembly,
Panel assembly, Support Assembly and Sleeve Assembly are classi-
fiable as parts under CTH 8710 00 00 for the reasons stated at Para
10.2 & 10.3 above.
Dowel Pin, Gasket Assembly, Stiffner, Clip Assembly, Connector
Assembly, Needle Bearing and Planet Pinion are not classifiable
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