Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: Classification of instrument cluster – Regarding.
I am directed to say that doubts have been expressed about the appropriate classification of instrument cluster whether under heading 87.08 as parts and accessories of motor vehicles or under heading 90.31 as measuring and checking instrument.
Reportedly, the instrument clusters are cluster of different instruments such as speedometer, quartz clock assembly, fuel guage, RPM Meter, electrical temperature guage, warning lamps etc. mounted on a panel/ plastic mould designed for use as dashboard or for fitment to the dashboard of a motor vehicle. This instrument facilitates reading of various parameters such as speed, fuel, level, temperature of engine, pressure of oil etc. these items individually are known as checking and measuring devices. But the cluster of instruments in cleared as dashboard or ready to fit panel on a dashboard.
The matter has been examined. The Board observed that the instrument clusters fitted on a panel specially designed to be mounted on/ fitted to the dashboard or cleared as dashboard of the motor vehicle are identifiable as being suitable for use solely or principally with the motor vehicles of heading 87.01 to 87.05. Board is, therefore, of the view that such instrument cluster is correctly classifiable under heading 87.08 of Central Excise Tariff Act, 1985 as “parts and accessories of motor vehicles”.