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2019 (7) TMI 1334 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAClassification of goods - rate of tax - Door-handle of motor vehicle - Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing, stator, gasket - Glove box locking - HELD THAT:- The expression “parts” and “parts and accessories” (whether or not they are identifiable as for the goods of this Section), do not apply to parts of general use, as defined in Note 2 to Section XV of base metal (Section XV) or similar goods of plastic Chapter 39). In other words, the parts of general use will not be classified as parts of the goods of the section XVII that covers the chapters 86 (Railways), 87 (Automobiles), 88 (Aircrafts, Spacecrafts) and 89 (Ships and Boats), even if they are identifiable with the goods of these headings - Once an item is a part of general use, it will be classified according to its constituent material as per Explanatory Note 2 (b) to Section XVII. Door handle - HELD THAT:- Explanatory Note to 8302 lists ‘door handle’ for automobiles as includible under heading 8302 even if they are designed for use in automobiles. ‘Door handle’ thus will be categorized as part of general use as per Note 2 to Section XV and hence will be classified according to the constituent material. In the instant case as the door handle is made of plastic will merit classification under the heading 3926. Brackets - Housing and Bracket Housing - HELD THAT:- Brackets suitable for automobiles find mention in the explanatory note (C) under heading 8302, Similarly, Housing and Bracket Housing are covered under sub-heading 8302 30 under the description ‘mountings and fittings’. Thus Brackets, Housing and Bracket Housing will be categorized as part of general use as per Note 2 to Section XV and hence will be classified according to their constituent material, In the instant case as the Brackets, Housing and Bracket Housing are made of plastic, they will merit classification under the heading 3926. Washers - HELD THAT:- Washers are mentioned in the heading text of 7318, The item gasket is similar to washer both being placed between two objects where the former is placed between two objects to prevent friction and the latter to prevent leakage. Therefore washers and gaskets will be categorized as part of general use as per Note 2 to Section XV and hence will be classified according to the constituent material. In the instant case as the washers and gaskets are made of plastic, they will merit classification under the heading 3926. Stator - HELD THAT:- The item Stator is a part of an automobile lock. As the Automobile locks are specifically mentioned in the heading 8301.20, the stator being its part merits classification under 8301.60 (parts). Therefore stators will be categorized as part of general use as per Note 2 to Section XV and hence will be classified according to the constituent material. In the instant case as the stators are made of plastic, they will merit classification under the heading 3926. Glove box locking - HELD THAT:- Glove box locking is also a lock of an automobile of heading 8301. Therefore will be categorized as part of general use as per Note 2 to Section XV and hence will be classified according to the constituent material. In the instant case as the ‘Glove box locking’ are made of plastic, they will merit classification under the heading 3926.
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