Case Law Details
In re M/s. Hyva India Pvt. Ltd. (GST AAR Maharashtra)
In the present case, the Hydraulic Kit is used on bodies/ platform, detaching sides, tipper bodies falling under Chapter Heading No.8709 as well as for other trailers for transport of goods such as agricultural, public works etc., trailer (whether or not tipper) falling under Heading No.8716. Thus, it is clear that the product in question i.e. Hydraulic Kit is not satisfying the condition No.(b) mentioned in above. In other words, Hydraulic Kit is not suitable for use solely or principally with the motor vehicles.
Further, we are in agreement with the applicant’s submission that the Hydraulic Kit is specifically excluded by Note 2(e) to Section 17 which provides that the expression “parts” and “parts and accessories” do not apply to machines or apparatus of heading 8401 to 8479 or parts thereof other than radiators or articles of Section 8481 or 8482 or provide constituting integral parts for engines or articles of Heading 8483, whether or not they are identifiable as goods as per the goods of this section. In the present case, the product in question ‘hydraulic cylinders/hydraulic kits’ is squarely/specifically covered under Heading No.84.12 and hence the condition (a) mentioned above stands not satisfied in the present case.
As discussed above, it is clear that Hydraulic Kit is more specifically included in Heading No.84.12 and is more specifically covered under said heading. Thus, the Hydraulic Kit does not satisfy the condition (c) Mentioned above.
Therefore, we clearly find that all the 3 conditions mentioned in Heading No.8708, 8714 and 8716 are not satisfied in the present case and hence, the product in question i.e. Hydraulic Kit will not be covered under Headings No. 8708, 8714 and 8716.
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