GST Rate on Electrical Wiring Harness (electrical wire)

In re Wabco India Limited (GST AAR Tamil Nadu) 1. Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notification no 1/2017 -Central tax (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9% ? The Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item No. 85443000 for which the rate prescribed is 14% CGST under Sl. No. 161 of Schedule IV of Notification No. 01/2017-C.T. Rate...