Classification of goods— In the instant case, the applicant is engaged in manufacturing of Industrial Safety Belts and full Body Harness. The applicant submits that while supplying the aforesaid items, the applicant charges tax @ 5% sale value of which does not exceed Rs.1000/- per piece and @ 12% where sale of each piece exceeds Rs.1000/-.

Question raised for advance ruling is as follows—

(a) What shall be the rate of tax and HSN Code of manufacturing of Industrial Safety belt and Harness?

The authorised representative of the applicant, in course of personal hearing, has submitted that the applicant manufactures and supplies industrial safety belts which prevents the wearer from falling from a height and thus if someone who is working at height wears the safety belt, the risk of injury from a fall can be reduced to a great extent. The authorised representative of the applicant has also produced before us one such belt claimed to have been manufactured by the applicant. 

The moot point to be decided in the instant case is the classification of the item, viz. industrial safety belt. It is found that there is no specific heading in the tariff for classification of industrial safety belt manufactured by the applicant. 

Held that— The item industrial safety belt manufactured by the applicant would be classified under chapter sub-heading 6307 20 90 and tax would be levied @ 5% of item sale value not exceeding Rs.1000/- per piece and @ 12% in case where sale value exceeds Rs.1000/- per piece.