Case Law Details
Case Name : In re Maini Precision Products Ltd. (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Maini Precision Products Ltd. (GST AAR Karnataka)
Question 1- Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90?
The Parts of Fuel Injection Pumps for diesel engines are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975
Question 2- Whether the applicable entry in Notification No. 1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%?
The “Parts of Fuel Injection Pumps for diesel engines” are covered under the entry no. 453 of Sch...
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