Hydraulic valve classification under Heading 8481 prevails over parts headings and vehicle-part treatment for GST purposes.

A hydraulic orbital valve or steering unit was held classifiable under Tariff Heading 8481 because valves remain in that heading even when specialised for a particular machine. Heading 8431 was rejected since it covers only parts of machinery of headings 8425 to 8430, while the harvesting machinery referred to was under Heading 8433. Classification under Heading 8708 was also excluded because articles of Heading 8481 do not fall within Section XVII as vehicle parts. The GST rate applicable to Heading 8481 therefore applies to the product.

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Issues: Whether the product "Hydraulic Orbital Valve" / Steering Unit is classifiable under Tariff Heading 8481 of the Customs Tariff Act, 1975, or under Tariff Heading 8431 or 8708, and the corresponding GST rate applicable thereto.

Analysis: The product was examined in the light of the tariff headings, the relevant Section Notes to Sections XVI and XVII of the Customs Tariff Act, 1975, and the HSN Explanatory Notes. Heading 8431 applies only to parts suitable for use solely or principally with machinery of headings 8425 to 8430, whereas the harvesting machinery referred to by the applicant falls under Heading 8433. The product was therefore not a part of machinery covered by Heading 8431. The Explanatory Notes to Heading 8481 specifically state that taps, cocks, valves and similar appliances remain classified there even if specialised for a particular machine, and articles of Heading 8481 are excluded from Section XVII. Since the product is a hydraulic valve, it falls within Heading 8481 and cannot be treated as a part of a vehicle under Heading 8708.

Conclusion: The product is classifiable under Tariff Heading 8481 of the Customs Tariff Act, 1975, and the GST rate applicable to that heading applies to the product.

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