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2019 (10) TMI 1392 - AUTHORITY FOR ADVANCE RULING, HARYANAClassification of goods - Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal join Cross (U.J. Cross) supplied for use in motor vehicle - classifiable under HSN 8708 or 8483 - applicable rate of GST on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles - HELD THAT:- The heading 8708 covers parts and accessories of motor vehicles of heading 8701 to 8705 and the heading 8483 covers Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screw; gear boxes and other speed changes, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). It is evident from bare reading of heading 8708 and heading 8483 that the product manufactured and supplied by the applicant fall under both the headings - In this regard, it is important to refer to Volume 5 of the Explanatory Notes of World Custom Organization. Explanation to heading 87.08 at point (F) of the said notes provide that parts and accessories of this heading exclude internal parts of engine such as crank shafts, cam shafts and flywheels of heading 84.83. The articles Starter Ring Gear and Universal joint Cross (U.J. Cross) are covered under heading 8708 and not under heading 8483 whereas the article Starter Ring Gear Flywheel Assembly is covered under 8483, taxable at 18%.
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