Case LawGUJ/GAAR/R/17/2021
Tripcon Engineering Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- June 30, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
Sprocket is classified under HSN '8483 90'
Classification
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…
Judgement
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…