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Sl. No
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GST-ARA-12/2017/B-15
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Name of
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Acrymold
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Ruling
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TMI Citation
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2018 (5) TMI 597 - AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA
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AAR State
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MAHARASHTRA
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Macro Issue
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The issue is regarding classification of trophies and awards made of different material viz.
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Metal, Plastic, Glass, MDF/Wood, Resin etc and the questions raised before advance
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authority are as follows:
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1. If the word TROPHY is specifically mentioned under 83062920 (Article of Base Metal), So
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can all trophies made of any material be classified under this HSN?
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2. If different HSN codesare to allocated to trophies assembled of different material and if
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there is a combination of different materials and about 75% (value terms) is getting used of
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any one raw material, under which HSN code, they should be classified?
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Facts
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Applicant is engaged as an Importer, Manufacturer and Trader of Trophies and Gifts made
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of different material (including their combinations) viz. Metal, Plastic, Glass, MDF/Wood,
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Resin etc.
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Applicant
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As per the CBEC site and other official documents the above product is classified under the
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Stand
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HSN 83062920. The chapter no. 83 deals specifically with articles of BASE METAL. As
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Trophies and Awards are made of a variety of material namely METAL, PLASTIC, GLASS,
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MDF/WOOD, RESIN etc. There is no clear classification of the same under other chapters.
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As per Customs Classification, there is discrepancy of HSN allotted to these goods which
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are imported under different HSN code for this same product viz-a viz Mumbai, Kolkata &
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Delhi ports leading to variation in IGST rate for the same product.
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Department
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Question 1: If the word TROPHY is specifically mentioned under 83062920, So can we sell
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Stand
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all trophies made of any material under this HSN?
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Chapter 83 specifically deals with “Miscellaneous articles of base metal”. A base metal is a
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common and inexpensive metal, as opposed to a precious metal such as gold or silver.
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It includes trophies of base metals and not of any other material. The Tariff item 83062120
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covers “Trophies”. The mere mention of the word “trophies” would not mean that
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trophies of any material would be covered by the heading.
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Base metal articles containing two or more base metals are classified as articles of that
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metal which predominates by weight over each of the other metals, except where the
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headings otherwise require (e.g., copper- headed iron or steel nails are classified in
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heading 74.15 even if the copper is not the major constituent).
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