Tripcon Engineering Pvt Ltd ., In re
Date: June 30, 2021
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Arun Richard
Subject Matter
Sprocket is classified under HSN '8483 90'
Summary
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 Harm…
A. BRIEF FACTS M/s. Tripcon Engineering Pvt. Ltd., GSTIN: 24AAACT7273P1ZT (hereinafter referred to as the applicant) has applied for Advance Ruling on the HSN and Tariff of Sprocket, submitting that it is a matching part of Conveyor Chain & Roller Chain, widely used in heavy industries in material handling Equipment, in Industries such as cement plant, steel plant, sugar plant, fertilizer plan…