Parts of tillers classifiable under HSN Code 8432 90 90

In re V.S.T Tillers Tractors Ltd. (GST AAR Karnataka) Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints. 1. Parts of the tillers are classified under HSN Code 8432 90 90 if the same are not excluded by way of Section Notes, Chapter Notes, Heading Notes or Sub-heading Notes to the Custom Tariff Act or by any other exclusions as discussed in para 7.5. 2. The parts, compone...