Geared Motors fall under Tariff Heading 8501: GST AAR Maharashtra

In re Premium Transmission Private Limited (GST AAR Maharashtra) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended to contribute together a cleared defined function to run industrial machineries with speed controlling mechanism, the Geared Motor is appropriately classifiable in the heading 8501. However, the jurisdictional officer has different view. He submits that Geared Motor ...