JOTUN INDIA PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The Petitioner manufactures and supplies marine paint used on the hull of the ships. These goods are classified under a Schedule which lists them along with Paints. The Petitioner applied for an advance ruling that marine paints supplied by the Petitioner should be considered as part of the ship/vessel and should be classified accordingly. Both, the Advance Ruling Authority and the Appellate Authority have rejected the interpretation of the Petitioner. They have held that the marine paint supplied by the Petitioner cannot be classified as part of the ship. Hence the Petitioner is before us in this writ petition challenging these orders.

(2.) The Petitioner is a supplier and manufacturer of paints and powder coatings. One of the major supplies of the Petitioner is marine paints, and the marine paints manufactured by the Petitioner are used on vessels as anti-fouling paints.

(3.) Notification No. 1/2017, dtd. 28/6/2017, prescribes applicable rates of CGST. The rules of interpretation of the First Schedule to Customs Tariff Act, 1975 are applicable for the classification of the GST regime. Relevant entries for the present petition are as follows: