Classification of reduction gear housing: Portal treated as a part of motor vehicles under the parts heading for vehicle assemblies. The 'Portal' is a casing for wheel reduction gear assemblies that reduces wheel RPM and protects drive shafts. Under the HSN Explanatory Notes to Heading 87.08, reduction gear assemblies and casings for gearboxes, differentials and drive axles are parts of motor vehicles; therefore the 'Portal' is classifiable under Heading 87.08 of the CET and field formations should apply this classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of reduction gear housing: Portal treated as a part of motor vehicles under the parts heading for vehicle assemblies.
The 'Portal' is a casing for wheel reduction gear assemblies that reduces wheel RPM and protects drive shafts. Under the HSN Explanatory Notes to Heading 87.08, reduction gear assemblies and casings for gearboxes, differentials and drive axles are parts of motor vehicles; therefore the 'Portal' is classifiable under Heading 87.08 of the CET and field formations should apply this classification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
