Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered as parts of motor vehicles falling under Chapter Heading from 8701 to 8705, and accordingly will merit classification under the Tariff Item 8708 99 00

Classification of goods— The present appeal has been filed against the Advance Ruling pronounced by the Maharashtra Authority for Advance Ruling. In ruling passed by the MAAR, it has been held that the subject goods, namely, ‘Metal Nuts with metrical threads’, ‘Metal Nuts without metrical threads’, and ‘Metal Spring Nuts’ should be classified under the Tariff Item 7318 16 00 and not under the Tariff Item 8708 99 00. Held that— We. hereby. set aside the Advance Ruling pronounced by the MAAR. We further hold that the impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered as parts of motor vehicles falling under Chapter Heading from 87.01 to 87.05, and accordingly will merit classification under the Tariff Item 8708 99 00, as purported by the Appellant. Thus, the subject Appeal filed by the Department is, hereby, allowed.