Motor Car Air Springs (shock absorber) classifiable under CTH 8708: AAAR

In re SI AIR Springs Private Limited (GST AAAR Tamilnadu) In the case at hand, the product is not a joint, washer or the like, it is an ‘Air bellow’, a specifically designed part for use in the Motor Vehicle as a Shock absorbent and therefore, even if the part which gives the essential character of the product is made of vulcanized rubber other than hard rubber and the functionality of the product is extended by the said rubber portion as claimed by the appellant, still as per the dictum pronounced by the Apex Court referred above, the test of commercial identity and not the functi...