https://www.taxtmi.com/circulars?id=6759 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. en-us Wed, 22 Feb 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6759 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. Circulars Central Excise Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6759