TMI Blog2020 (6) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... JAY SAXENA AND MOHIT AGRAWAL, MEMBER Present for the applicant : Shri Vatsal Sharma C.A BRIEF FACTS The applicant vide their application for Advance Ruling has submitted that they are engaged in the business of manufacturing different types of model fuel conversion electronic parts mainly used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa. They have submitted the details of the parts manufactured by them along with their use as under: (1) Change over switch: Change over switch is mounted on the dashboard and is used to change the fuel from petrol to CNG/LPG and vice-versa. This switch also has the facility to start the vehicle. (2) Emulator: The emulator stops or cuts off the flow of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ISCUSSION FINDINGS 3. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative during the course of personal hearing held on 19.03.2020. As per their submission, the applicant are engaged in the business of manufacturing different types of model fuel conversion electronic parts mainly used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa. They have submitted the details of the parts manufactured by them along with their use i.e. Change over switch, emulator, timing advance processor and pressure guage. The applicant has also given the details of the materials used in the manufacture of the above products and wan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of goods. Further, parts and accessories of the motor vehicles of headings 8701 to 8705 (as per the First Schedule to the Customs Tariff Act, 1975) are listed under 8708 as detailed below: 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO8705 8708 10 - Bumpers and parts thereof : 8708 10 10 --- For tractors 8708 10 90 --- Other -- Other parts and accessories of bodies (including cabs) : 8708 21 00 -- Safety seat belts 8708 29 00 Other 8708 30 00 - Brakes and servo-brakes; parts thereof 8708 40 00 - Gear boxes and parts thereof 8708 50 00 - Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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