Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant has sought Advance Ruling on the following question:

Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII?

The Applicant has stated that they are an approved vendor of the Indian Railways and is presently supplying a range of products. They have received orders for the manufacture and supply of Air Spring Failure Indication Cum Brake Application (FIBA) device to the Railways.

The first proviso to Section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority. It is clear that classification of FIBA, manufactured and supplied to Indian Railways by the applicant has been a part of the investigation proceedings under Authorisation for Inspection dated 01.05.2019 issued under Section 67 of the Act which establishes that the question raised before us is a part of the proceedings of DGGSTI and therefore squarely covered under proviso to Section 98(2) of the Act. For these reasons, the application is not admissible before this authority for ruling on merits and accordingly not admitted.

Held that— The application is not admitted under first proviso to Section 98(2) of the CGST Act 2017.