Hybrid Hydraulic Servo System merits classification in terms of Note 2 of Section XVI of CTA, 1975

In re Dyna Automation Private Limited (GST AAR Gujarat) What is the classification for Hybrid Hrdraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines and what will be the applicable tax rate on Hybrid Hrdeaulic Servo System? During the personal hearing, the applicant was requested to submit the usages of the product viz. Hybrid Hydraulic Servo System in the machinery and catalogue of the said product. The applicant has submitted the catalogue of the product, wherein design and scientific parameter of manufacture of the product is g...