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Classification of Instrument Cluster is covered under HSN 8708, as parts of motor vehicles.

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Classification of Goods — ‘Cluster’ is purely a different manufactured product resulted by way of assembling and connecting various component on single electronic platform and which are solely used in vehicles. Thus, the classification of Instrument Cluster is covered under HSN 8708, as parts of motor vehicles. — Imperial Motor Stores, In Re…. [2019] 13 TAXLOK.COM 071 (AAR-Maharashtra)