(i) Hydraulic lift body (ii) wheel reduction gear housing (iii) Trumpet housing (iv) Portals (v) Rear axle housing for motor vehicles - Clarification regarding - Central Excise - 156/39/88-CX.4

(i) Hydraulic lift body (ii) wheel reduction gear housing (iii) Trumpet housing (iv) Portals (v) Rear axle housing for motor vehicles - Clarification regarding F. No. 156/39/88-CX.4 Dated 26-5-1989 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : (i) Hydraulic lift body (ii) wheel reduction gear housing (iii) Trumpet housing (iv) Portals (v) Rear axle housing for motor vehicles - Clarification regarding. A doubt has been expressed as to whether the products namely, (i) Hydraulic Lift Body (ii) Wheel reduction gear housing (iii) Trumpet Housing (iv) Portals and (v) Rear axle housing which are used in motor vehicles are to be treated as parts of motor vehicles falling under Heading 87.08 or as parts of gear/shafts/axles under Heading 84.83. The matter has been examined. It is reported that the products referred to above are designed and manufactured solely and principally to be used in the manufacture of motor vehicles. As per Explanatory Note under Heading 87.08 of HSN gear box casings, casings for differentials of, gear axle and drives etc. are considered as parts of motor vehicles including tractors. In view of this Explanatory Note, the products Wheel Reduction Gear Housing, trumpet housing and rear axle housing are correctly classifiable as parts of motor vehicles under Heading 87.08. The product viz. Hydraulic Lift Body to reported to be exclusively meant for use in tractors which facilitates easy mounting and dismounting of agricultural implements. Therefore, this product is also rightly classifiable under Heading 87.08. As regards the classification of the product 'Portals' attention is invited to the instructions contained in (Circular 8/89, dated 22-2-1989) wherein it was already clarified that the product is rightly classifiable under Heading 87.08. These instrutions may please be brought to the notice of all officers working under your charge.