Case Laws

2024(09)LCX0076 : Best Koki Automotive Private Limited : 'Fork/Yoke 5th and reverse gear shif' is classified as ‘Gear Boxes’ and part thereof, being the part and accessories of the motor vehicles under heading 8708 (87084000)
 

2024(03)LCX0442 : Continental Automotive Brake Systems India Private Limited : Electronic Control Units (ECUs) is classified under CTI 8708 99 00.

2022(12)LCX0219(AAR) : Tata Hitachi Construction Machinery Company Private Limited : Dump truck designed for off-highway use in CKD form, with the engine and alternator, control cabinet and wheel motor in pre-assembled condition but not mounted on a chassis merits classification under heading 8704

2016(06)LCX0115 : Lectrix Motors Ltd. : E-bike. - Electrically Operated Motor Cycles (e-bikes) imported in CKD condition is classifiable under  sub-heading 8711 90 91.

2015(10)LCX0037: Vijay Mining Equipments: Drilling Rigs mounted on motor vehicle chassis is classifiable under heading 8430 and not under heading 8705.

2014(10)LCX0145: Mann Tourist Transport Services (P) Ltd.: Motor Vehicle with seating capacity of 12 seats is classifiable under heading 8702.

2011(10)LCX0231: King Krveri Trading Co: Trailer part wheel rim size 7.5 x 20” is classifiable under sub heading 8716 90 and not under sub-heading 8708 70.

2005(09)LCX0289: Ashok Leyland: Centre bearing assembly used in commercial vehicles is classifiable under sub-heading 8708 99.

2004(08)LCX0315: Volvo India pvt. ltd.: Truck-tractor used to haul a semi-trailer is classifiable as tractor under heading 8701.

2002(08)LCX0030:Speedcrafts ltd. : Snow Blower Vehicle is classifiable under heading 8705.

2002(01)LCX0075: Nishiland Park Ltd.: Go-kart intended to transport persons although for pleasure or for thrill of racing is classifiable under heading 8703.

2000(10)LCX0055: Hindusthan Motors Ltd.: Drive away chassis is classifiable as chassis under heading 8706.

1997(02)LCX0179: Perfect Electric Concern Pvt. Ltd.:  Piano Key Switch (Roof and Roof), Driving and Blinker with Horn Switch, Four Pole Connector, Blade Type Terminal, Mechanical Brake Light Switch are not classifiable under heading 8708.

1994(05)LCX0073: Escorts Ltd.: Gears and shafts are classifiable under heading 8708 as tractor parts.

1994(05)LCX0056:  National Engg. India Ltd.: Steel balls are classifiable under heading 8714.

1994(04)LCX0035: Transocean Shipping Agency: Fork Lift Trucks are classifiable under heading 8707.

1994(01)LCX0061: Leisureland Pvt. Ltd.: Go-kart intended to transport persons is classifiable under heading 8703.

1991(02)LCX0071: Tata Engineering and Locomotive Co. Ltd.: Oil Seals designed to be fitted in motor vehicles  is classifiable under heading 8708.

1988(11)LCX0009: Foreign Fashions: Steering wheel covers are classifiable under sub-heading 8708 99.

Advance Rulings

2024(04)LCX0553(AAAR): Saddles International Automotive & Aviation Interiors Private Limited: Original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicles is classifiable under HSN 8708.

2024(02)LCX0237(AAAR): Lions Seat Cushions Private Limited: Two wheeler seat covers merit classification under the CTH  8714 10 90 

2021(06)LCX0202(AAR): Saddles International Automotive & Aviation Interiors Private Limited: Car Seat covers classifiable under HSN 8708.

2020(08)LCX0153(AAR): Shiroki Technico India Private Limited: Seat adjuster classifiable under 8708.

2020(08)LCX0148(AAR): Sincere Marketing Services Pvt. Ltd: Supply of chassis mounted with bus body, shall be treated as a supply of bus; classifiable under 8702; taxable @ 28%. Supply of chassis and the provision of services in respect of activity of mounting/ fabrication under two separate contracts to the same customer bodies, being principal supply (HSN Code 8707); classifiable under 8707.

2020(08)LCX0131(AAR): El-Chico Clutch Pvt. Ltd.: Starter Ring Gear and Universal joint Cross (U.J. Cross) are classifiable under 8708 and sub heading 8708 99 00 (other),Starter Ring Gear Flywheel Assembly is covered under 8483;

2020(07)LCX0138(AAR): Shiroki Technico India Pvt. Ltd.: ‘Seat adjuster’ is classifiable under 8708.

2020(05)LCX0067(AAR): Sai Motors: Retrofitted vehicle classifiable under 8711 20 19.

2020(05)LCX0041(AAR): Mohit Rameshpal Gupta: Products such as change over switch, emulator, timing advance processor, pressure guage are classifiable under 87089900.

2020(02)LCX0193(AAR): Jamna Auto Industries Ltd.: U-Bolt and Centre Bolt classifiable under 7318 15 00. Spring Pin classifiable under 7320 90 20. Bush classifiable under 87089900

2019(09)LCX0276(AAR): Force Motors Limited: Utility Vehicles, classifiable under 8704 chargeable to GST at the rate prevailing at the time of supply.

2018(08)LCX0137(AAR): Aakash Engineers: Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload is classifiable under HSN 87168090

2018(04)LCX0093(AAR): Paras Motor Industries: Fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of goods, i.e., bus-bodies, being principal supply classifiable under 8707

2018(04)LCX0084(AAR): Action Construction Equipment Limited: Mounting/fixing of crane on readymade trucks/lorries bought from truck/lorry manufacturers such as Ashok Leyland. TATA. etc. and known as truck mounted cranes (TMC) is classifiable under 8705.

2018(03)LCX0076(AAR): Roulunds Braking India (Pvt.) Ltd.: Brake Pads, i.e., friction material mounted on metal plate for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) classifiable under 87083000, the brake pads for use as brake assembly and its parts thereof for tractors attract 18% GST and the brake pads manufactured as parts and accessories of motor vehicles of heading 8701 to 8705 (other than tractors) attract 28% GST.