Classification of goods—brackets and clamps of cast iron—Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading?
The applicant submitted that the aforesaid products are used by building construction industry for hanging ceramic articles, but the products themselves are separately classified products under Chapter 7325 or 7326 or 7308 of the Central Excise Tariff.
Held that—The applicant manufactures cast articles, does sand blasting on the CI Casting for cleaning purpose and applies enamel so that the article does not get rusted. The articles manufactured by the applicant are not machined.
The brackets and clamps so manufactured are not machined by the applicant therefore the same cannot be termed to have acquired the essential character as parts of sanitary ware - the articles (brackets and clamps) manufactured by the applicant fall under Chapter Heading 7325.
Ruling—The articles (brackets and clamps) manufactured by the applicant fall under Chapter Heading 7325.— Alka Industries - In Re - [2018] 2 TAXLOK.COM 103 (AAR-Gujarat)