Case Law Details
In re Tripcon Engineering Pvt Ltd (GST AAR Gujarat)
In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for ‘Chain Sprocket’ at HSN 8483.
The HSN 848390 covers “tooth wheel, Chain Sprocket and other transmission element presented separately; parts. We find this description sufficient to classify the subject goods at HSN 848390 and Rule 1 of General Rules of Interpertation of Harmonised System( GIR), i.e, Classification to be based on the Heading, being satisfied, there is no further need to apply GIR sequentially. We therefore find no merit to examine other HSN in this regard. Further, the HSN 73151100 is for conveyor chains and roller chains as submitted by applicant. Even if recourse to GIR is applied, We find that HSN 848390 is most specific description subheading ( Rule 3a of GIR ) and still further, this heading 84 occurs last in numerical order vis-a-vis heading 73.(Rule 3c of GIR).- if need arises to interpret sequentially- which is not the case here]
We find that our stand is in consonance with an order of CESTAT in CCE, Pune vs M/s. Nu-Tech Eng. Co. -2000 (122) ELT 246 (Tri.)- wherein Sprockets were classified under Heading 84.83 of Central Excise Tariff Act (CETH), 1985. We note that CETH and Customs Tariff Heading (CTH) in 8483 have the same description. The statutory entry under sub heading 848390 of the CETA, 1985 corresponds to entry under sub-heading 8483.90 of the HSN. The Custom Tariff Act is based on HSN.
We issue the Ruling: Sprocket is classified under HSN 848390 tariff subheading.
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