Mounted brake linings fixed to metal backing plates classified as motor vehicle parts, not unmounted friction material.

Mounted disc brake pads consisting of friction material bonded to a steel backing plate were classified as motor vehicle parts under Heading 8708, because Heading 6813 applies to unmounted friction material and excludes mounted brake linings fixed to metal plates. The ruling treated the pads as integrated braking components used in motor vehicles and therefore not as goods of Heading 6813. As a result, the goods were classified under Heading 87083000 and covered by the relevant GST entry for motor vehicle brake parts.

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Issues: Whether disc brake pads manufactured by the applicant are classifiable under Heading 8708 or Heading 6813 for GST purposes.

Analysis: The product was found to be an assembly of friction material bonded to a steel backing plate, forming an integrated component used in motor vehicle braking systems. Heading 6813 covers friction material that is not mounted, but its explanatory notes exclude mounted brake linings, including friction material fixed to a metal plate for disc brakes. Heading 8708 covers parts and accessories of motor vehicles, including brakes and parts thereof. As the goods were mounted brake linings used as vehicle parts, they fell within Heading 8708 and not Heading 6813.

Conclusion: Disc brake pads were held classifiable under Heading 87083000 and covered by Sl. No. 170 of Schedule IV of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, attracting 14% CGST and 14% SGST.

Final Conclusion: The classification dispute was resolved in favour of the applicant by treating the goods as motor vehicle brake parts rather than unmounted friction material.

Ratio Decidendi: Mounted brake linings fixed to a metal backing plate for use in motor vehicle brakes are classifiable as parts of motor vehicles under Heading 8708 and are excluded from Heading 6813.

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