Hydraulic Kit used on bodies/ platform classifiable under heading 8412

In re M/s. Hyva India Pvt. Ltd. (GST AAR Maharashtra) In the present case, the Hydraulic Kit is used on bodies/ platform, detaching sides, tipper bodies falling under Chapter Heading No.8709 as well as for other trailers for transport of goods such as agricultural, public works etc., trailer (whether or not tipper) falling under Heading No.8716. Thus, it is clear that the product in question i.e. Hydraulic Kit is not satisfying the condition No.(b) mentioned in above. In other words, Hydraulic Kit is not suitable for use solely or principally with the motor vehicles. Further, we are in agreeme...