Case Laws

2024(09)LCX0152: Elite Electronics: Springs is classified under Heading 73209090

2024(04)LCX0114: Exedy India Limited: Accordion springs is classifiable as, other springs under CTI 7320 90 90.

2012(12)LCX0070: Kgn Enterprises Ltd.: Bins - Grain storage bins are classifiable under heading 7309.

 2011(07)LCX0294: Knorr Bremse India Pvt. Ltd.: Railway break in unassembled conditions is classifiable under heading 8607 and not under heading 7307.

2009(05)LCX0491: Triveni Steels Pvt. Ltd.: Pipes are classifiable under sub-heading 7304 39.

2007(03)LCX0226 : Birla Pericalese.: Rabble Arm for Multiple Hearth Furnace is classifiable under sub-heading 7325 99.

2005(09)LCX0397: Chokshi Tube Co. Ltd.: Pipes - Primp quality seamless stainless steel mother pipes are classifiable under heading 7317/99.

2004(01)LCX0189: Kirloskar Pneumatic Company Ltd.: Spring plates specially designed for compressors are classifiable under heading 7320.

2001(10)LCX0078: Uni Deritend Ltd.: Fire arms. — Ferrous Investment and Precision castings are classifiable under Chapter 73.

2001(09)LCX0272: Jindal Cosmetics & Plastic Mfg. Co.: Gas stove parts are classifiable under sub-heading 7321 90.

2000(12)LCX0270: Videocon Appliances.: Springs for washing machines are classifiable under heading 7320.

2000(12)LCX0146: Laxmi Engineering Works: G.I. Steel Taper Tubes are classifiable under sub-heading 7308 90.

2000(08)LCX0312: U.P. Steels: Rough castings are classifiable under heading 7325.

2000(08)LCX0037: M.M. Sintered Products: Iron and copper sintered bushes are classifiable under Sub-heading 7308 90 and 7413 90.

2000(04)LCX0182: Texmaco Limited: Dished ends are classifiable under Chapter 73.

1999(03)LCX0152: A.N. Instruments Pvt. Ltd.: Stainless steel springs are classifiable under sub-heading 7320 90.

1998(10)LCX0116: I.C.I. India Ltd.: Stainless Steel Conveyor Band Ends are classifiable under sub-heading 7314 11.

1998(10)LCX0019: Sivanandha Pipe Fittings Ltd.: Bends (also known as Elbows) classifiable under heading 7305.

1998(03)LCX0094: B.H.E. ltd.: Pipe clamps are classifiable under sub-heading 7326 90.

1998(02)LCX0118: Impex Corporation.: Steel chain is classifiable under heading 7315.

1998(01)LCX0180: O.K. Agencies.: Staple pins are classifiable under heading 7331.

1997(12)LCX0277: Tata Engg. & Locomotive Co. Ltd.: Safety clamps described as eagle clamps are classifiable under sub-heading 7326 90.

1997(12)LCX0134: Echjay Industries (P) Ltd.: Parts of Diesel engine is classifiable under heading 8409 not under heading 7308.

1997(11)LCX0200: Peunwalt (I) Ltd.: Fin tubes specifically designed for use in heat exchanger are classifiable under heading 7304.

1997(11)LCX0098: Mysore Kirloskar Ltd.: Iron and steel castings  are classifiable under Chapter 73.

1997(08)LCX0152: Srf Limited.: Spring Clocks are classifiable under sub-heading 7320 90.

1997(07)LCX0189: Jaiswal Chemicals Pvt. Ltd.: Bearing plates and brake blocks are classifiable as iron castings under heading 7307.

1997(05)LCX0178: J. K. Synthetics Ltd.: Grinding balls are classifiable under sub-heading 7326 11.

1997(05)LCX0102: Larsen & Toubro Ltd.: Seamless carbon steel tubes  are classifiable under heading 7304.

1997(05)LCX0072: Supreme Electronics.: Springs being general purpose items are classifiable under sub-heading 7320 90.

1997(04)LCX0119:Kirloskar Pneumetic co Ltd:  Parts of general use, such as springs of all types, made of iron and steel (including alloys thereof) are classifiable under heading 7320.

1997(03)LCX0001: Bajaj Auto Ltd.: Forgings (Unmachined Cross) for scooters are classifiable under heading 7306/7(2).

1997(02)LCX0264: Hindustan Kokoku Wires Ltd.: Collapsible spools is an accessory classifiable under heading 7333/40(1).

1997(02)LCX0113: Andhra Pradesh Paper Mills Ltd.: Washers and Retaining rings are classifiable under heading 7318.

1997(01)LCX0169: Kirloskar Pneumetic co Ltd.: Air conditioning and Refrigeration Compressors components classifiable under sub-heading 7320 90.

1996(12)LCX0045: Macneill & Magor Ltd.: Seamless steel tubes are classifiable under heading 7304.

1996(09)LCX0101: Advance Steel Tubes Ltd.: Aerial masts are classifiable under sub-heading 7308 20.

1996(08)LCX0047: Esskay Machinery Pvt. Ltd.: Tubes of steel of any special quality are classifiable under sub heading 7304 49.

1995(03)LCX0083: Coromandel Fertilizers Ltd.: Feather Valve Strips are classifiable under heading 7333/40.

1994(03)LCX0112: Bakshi Steels Ltd.: Iron inserts are classifiable under sub-heading 7302 90.

1993(07)LCX0025: Metalman Pipe Mfg. Co. Pvt. Ltd.: Hot rolled coils are classifiable under heading 7308.

1992(12)LCX0016: Quality Steel Products Pvt. Ltd.: Steel tubes poles are classifiable under sub-heading 7306 90 not under 7308 90.

1992(10)LCX0071: Nagpur Engg. Co. Ltd.: Anti-creep bearing plates are classifiable under sub-heading 7302 90.

1992(09)LCX0081: International Steel Foundry Ltd.: Cast articles of Iron and Steel  are classifiable under sub-headings 7325 10 to 7325 40.

1992(03)LCX0008: Motor Industries Co. Ltd.: Machine parts, semi-finished are classifiable under  heading 7330/40.

1990(10)LCX0068: Kinjal Electricals Pvt. Ltd.: HSK-4 Electric Resistance Wire is classifiable under heading 7315(1).

1990(01)LCX0071: Partap Steel Rolling Mills: Articles of Iron and Steel is classifiable under sub-heading 7308 90.   

1988(04)LCX0054: Antifriction Bearings Corp. Ltd.: Rough Forged Rings  are classifiable under heading 7315(1).

1988(02)LCX0119:Escorts Limited: Chrome Nickel Steel Tubes (Incolony-800) are classifiable under heading 7317/19(1).

1987(06)LCX0113: Vulcan Level Ltd.: Semi-finished cold-rolled, cold drawn carbon steel strips are classifiable under heading 7333/40.

Advance Rulings

2018(04)LCX0089(AAR): Alka Industries: Brackets and clamps so manufactured are not machined therefore the same cannot be termed to have acquired the essential character as parts of sanitary ware. Thus the brackets and clamps fall under Chapter Heading 7325.

2019(02)LCX0071(AAR): Inox India Pvt. Ltd.: Transport Tank mounted on chassis of customer is classifiable under Heading 7311.

2020(02)LCX0193(AAR): Jamna Auto Industries Ltd.: U-Bolt and Centre Bolt classifiable under 7318 15 00 are taxable @ 18%. Spring Pin classifiable under 7320 90 20 taxable @ 18%. Bush classifiable under 87089900 taxable @ 28%.

2021(01)LCX0325(AAR): Trellborg Marine Systems India Pvt. Ltd.: Bollards classifiable under 73259999 taxable @18%. Bolts (fixtures) classifiable under 73181500 taxable @ 18%. Nuts (fixtures) classifiable under 73181600 taxable @ 18%. Screw (fixtures) classifiable under 73181500 taxable @ 18%. Washer (fixtures) classifiable under 73182200 taxable @ 18%. Frontal Frames classifiable under 73269080 taxable @ 18%. Fascia Pads – UHMW PE pads classifiable under 39201099 taxable @ 18%. Buoys classifiable under 89079000 taxable @ 5%. Chains classifiable under 73158900 taxable @ 18%. Swivel / D-Shackle/ Chain tensioner classifiable under 73159000 taxable @ 18%. Rubber Fender (both types) classifiable under 40169400 taxable @ 28% upto 14.11.2017 and 18% from 15.11.2017 onwards. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading-73181500/73181600/73182200) and taxable @ 18%. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ classified as ‘Installation Services (other than Construction) (Service Code-998739) and the GST applicable thereon will be 18%

2021(01)LCX0358(AAR): S.K.M.L. Industries: Iron Tubular Trevis classifiable under 7306 taxable @ 18% vide Sl. No. 220 of N/N 01/2017 IT(R)