Classification of goods - rate of GST - Air Springs” m...

Classification of goods - rate of GST - Air Springs” manufactured and supplied by the appellant - The product in hand is an air below the utility of which is to act as a ‘Shock absorbent’. It is not a spring classifiable under any of the Chapters mentioned, for the reason that the product is not an article of base metal or alloy of base metal - Thus, Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority - AAAR