The Vigilance Control Device (VCD), Diagnostic Terminal (DT) & Master Controller System (MCS) fall in Code 8530 10 10 of Customs Tariff Act, 1975.
Classification of goods- In the instant case, the applicant is engaged inter alia, engaged in manufacture and sur ply of various product specially designed to be used for railway applications as cording to the designs given by Indian Railways.
The issue is in relation to classification of Vigilance Control Devic (VCD). Diagnostic Terminal (DT), and Master Controller System (MCS (hereinafter collectively) referred to as "products") supplied by the Applicant.
Held that- It is worth mentioning that the end use of the products by railways cannot be taken as a ground to determine the classification of the goods on question. As per the C.B.I. & C. Circular No. 30/4/2018-GST, dated 25-1-2018, regarding-clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86. It is clarified that - (a) only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and (b) other goods (falling in any other chapter), would attract the general applicable GST rates to such goods under the aforesaid Notifications No. 1/2017-Central Tax (Rate), dated 28-6-2017, read with Notification No. 5/2017-Central Tax (Rate), dated 28-6-2017, even if supplied to the railways.
From the characteristic of the Vigilance Control Device (VCD), Diagnostic Terminal (DT) & Master Controller System (MCS), chapter Notes, Classification Rules and above discussion, they all fall in Code 8530 10 10 of Customs Tariff Act, 1975.