Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Whether clutch master cylinders and concentric slave cylinders are classifiable as linear acting hydraulic cylinders under CTH 8412 was determined by applying the HSN Explanatory Notes and examining functional characteristics. The clutch master cylinder converts mechanical pedal input into hydraulic pressure and merely generates/transmits pressure without converting fluid pressure into mechanical motion; it therefore lacks the essential attributes of a hydraulic cylinder under Heading 8412 and was held not classifiable thereunder. The concentric slave cylinder, though using hydraulic pressure to create linear motion, integrates a clutch-specific release bearing and performs functions beyond a standard hydraulic cylinder, so it was also held not classifiable under Heading 8412. Both items were consequently classified as motor vehicle parts under CTH 8708, specifically CTI 87089300. - AAR
Whether clutch master cylinders and concentric slave cylinders are classifiable as linear acting hydraulic cylinders under CTH 8412 was determined by applying the HSN Explanatory Notes and examining functional characteristics. The clutch master cylinder converts mechanical pedal input into hydraulic pressure and merely generates/transmits pressure without converting fluid pressure into mechanical motion; it therefore lacks the essential attributes of a hydraulic cylinder under Heading 8412 and was held not classifiable thereunder. The concentric slave cylinder, though using hydraulic pressure to create linear motion, integrates a clutch-specific release bearing and performs functions beyond a standard hydraulic cylinder, so it was also held not classifiable under Heading 8412. Both items were consequently classified as motor vehicle parts under CTH 8708, specifically CTI 87089300. - AAR
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