In re Imperial Motor Stores (GST AAR Maharashtra)
Undisputed facts of the present case is that the applicant supply ‘clusters’ in which several instruments are clustered. Thus, there is no supply of individual instrument. We agree with the contention of the jurisdiction officer that Electronic cluster is the distinct product having distinct name, use from its component. It is manufactured by using various component such as Speedometer, Fuel Gauge, Pointer, Illumination And Warning Indicators-lamps, Temperature Gauge, clock (12hr -24hr), Battery Voltage Level Indicator, Service or Maintenance Indication, Mean & Maximum , Speed, Warning Indicators-LEDs; etc.
‘Cluster’ is purely a different manufactured product resulted by way of assembling and connecting various component on single electronic platform and which are solely used in vehicles.
This proposition of law as made by the jurisdictional officer gets support from the decision of Hon. Supreme Court which upheld the decision of the Tribunal in case of Commissioner V/s M/s Premier Instrument and Control Ltd – [2004(174) ELT 49 (Tri-Chennai)], that Clusters/sets which did not find place in Chapter 90 and that each set was principally and solely meant for use in motor vehicles. Therefore as held by the Tribunal, Clusters/sets comprising of speedometer, temp Gauge, Fuel gauge, oil Gauge and warning lights are classifiable as parts of motor vehicles under heading 8708.
In this view’ of the matter we are of the clear opinion that the product sold by applicant is parts of motor vehicle. The same will be covered under excise chapter heading number 8708 and is liable to tax @ 28 % (CGST-14% & SGST-14%) as per the entry as below:
