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The “Parts of Fuel Injection Pumps for diesel engines” are classifiable under Tariff Heading 8413 91 90

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The “Parts of Fuel Injection Pumps for diesel engines” are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975

The “Parts of Fuel Injection Pumps for diesel engines” are covered under the entry no. 453 of Schedule III of Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 and hence liable to tax at 18% under the Integrated Goods and Services Tax Act, 2017.

Maini Precision Products Ltd. [2018] 3 TAXLOK.COM 016 (AAR-Karnataka)