Case Law Details
In re M/s Nexture Technologies Private Limited (GST AAR Maharashtra)
The issue before us is in respect of classification of goods manufactured by the applicant. namely: Plastic handle for motor vehicle doors (including lever handle); Plastic fittings for such for motor vehicle’s doors such as Bracket, Housing, Bracket housing, Gasket, Stator; and Glove box locking. All the said items, as per their submissions are manufactured through moulding machines using PVC granules and they are used exclusively for motor vehicles. The applicant has made various arguments to drive home their contention that the goods in question are covered under Chapter 3926 of the GST Tariff as articles of plastic and not under Chapter 8708 which covers “Parts and accessories of motor vehicles of headings 8701 to 8705”. The jurisdictional office, on the other hand, has contended that the said goods will be covered under Chapter Heading 8708 of the GST Tariff.
Held by AAR
Explanatory Note to 8302 lists ‘door handle’ for automobiles as includible under heading 8302 even if they are designed for use in automobiles. ‘Door handle’ thus will be gorized as part of general use as per Note 2 to Section XV and hence will be classified according to the constituent material. In the instant case as the door handle is made of plastic will merit classification under the heading 3926.
Brackets suitable for automobiles find mention in the explanatory note (C) under heading 8302. Similarly, Housing and Bracket Housing are covered under sub-heading 8302 30 under the description ‘mountings and fittings’. Thus Brackets, Housing and Bracket Housing will be categorized as part of general use as per Note 2 to Section XV and hence will be classified according to their constituent material. In the instant case as the Brackets, Housing and Bracket Housing are made of plastic, they will merit classification under the heading 3926.
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