TMI Blog2019 (10) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... ipally with the engines of heading 8407 or 8408. In the instant case the product conversion kit is specific to a particular engine i.e. auto rickshaw (three wheeler). Therefore it could be considered that the impugned kit is a part suitable for use solely or principally with engines of auto rickshaw, which falls under tariff heading 8407 or 8408. Hon ble CESTAT, Chennai in the case of TRANSENERGY LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [ 2008 (9) TMI 130 - CESTAT CHENNAI] has held that the CNG Conversion Kits providing alternate fuel charging system to internal combustion engines are engine parts and though internal combustion engine are parts of motor vehicles of heading 8708 of the Central Excise Tariff, Heading 8409 ib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplying LPG Conversion Kits which can be fitted to the Petrol and Diesel Vehicles to convert them to run with LPG. b. The applicant states that Conversion Kit involves all the components for a Petrol run vehicle to run on LPG or CNG as the case may be, such as Cylinder, Valves, Pressure Regulators, Hose, Flow Control Systems, Level Indication, Bi-fuel operation change over system, nuts, bolts, fabrication items, etc. c. The applicant manufactures LPG and CNG conversion kits, which will be retrofitted on to the in-use vehicles and as per Rule 26 of the Central Motor Vehicles Rules, these products are to be approved by any one of the testing agency. d. The applicant states that it is mandatory to fit the complete set of parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same provisions under the KGST Act. 5.3 The applicant seeks advance ruling on the classification of their product LPG Conversion Kit for Automobiles . The applicant is supplying the auto gas conversion kits which enables the petrol or diesel vehicles to run on Gas i.e. LPG or CNG. The Conversion Kit consists all the components for a Petrol run vehicle to run on LPG or CNG as the case may be, such as Cylinder, Valves, Pressure Regulators, Hose, Flow Control Systems, Level Indication, Bi-fuel operation change over system, nuts, bolts, fabrication items, etc. The applicant submitted that all the parts from cylinder to gas air mixer put together is called as LPG/CNG Conversion Kit. Now we proceed to examine the classification of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Tariff Act 1975 reads as under: 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 8409 10 00 - For aircraft engines - Other : 8409 91 -- Suitable for use solely or principally with spark ignition internal combustion piston engines: Valves, inlet and exhaust, piston, piston rings, piston assemblies 8409 91 20 --- Fuel injection equipment excluding injection pumps --- Other 8409 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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