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The product viz. Hybrid Hydraulic Servo System” merits classification in terms of Note 2 of Section XVI of the Customs Tariff Act, 1975 and cannot be classified in the Chapter heading of 8479, accordingly, the rate of GST of the said product would be determined according to the classification of the product.

Classification of goods— The issue involved in this case pertains to classification of the product ‘Hybrid Hydraulic Servo System’ i.e. whether the said product falls under Chapter Heading 8479 or any other suitable Chapter Heading of the Customs Tariff Act, 1975. It is observed that in the application for advance ruling, the applicant has submitted that product viz. ‘Hybrid Hydraulic Servo System’ used as parts of various machine like Plastic Injection moulding machine or rubber injection moulding machine or as machine tools in hydraulic press or in compression moulding press or in deep drawing press or as a part of other machines. Held that— we rule that the product viz. Hybrid Hydraulic Servo System” merits classification in terms of Note 2 of Section XVI of the Customs Tariff Act, 1975 and General Note of Parts of Section XVI of Harmonised System of Nomenclature. Accordingly, the rate of GST of the said product would be determined according to the classification of the product.