Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority.
Appellate Authority for Advance Ruling —- Classification of Air Springs – The appellant are engaged in the manufacture and sale of “Air Springs” which are used in air suspension system for buses, trucks and trailers. The appellant sought Advance Ruling as to whether Air Springs manufactured and supplied by them will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%. The AAR ruled that the Air Springs manufactured by the applicant are rightly classifiable under CTH 8708 and more specifically under CTH 8708 8000. Aggrieved by the above decision, the Appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority.
Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority.
Appellate Authority for Advance Ruling —- Classification of Air Springs – The appellant are engaged in the manufacture and sale of “Air Springs” which are used in air suspension system for buses, trucks and trailers. The appellant sought Advance Ruling as to whether Air Springs manufactured and supplied by them will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%. The AAR ruled that the Air Springs manufactured by the applicant are rightly classifiable under CTH 8708 and more specifically under CTH 8708 8000. Aggrieved by the above decision, the Appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority.