https://www.taxtmi.com/caselaws?id=361599 A hydraulic orbital valve or steering unit was held classifiable under Tariff Heading 8481 because valves remain in that heading even when specialised for a particular machine. Heading 8431 was rejected since it covers only parts of machinery of headings 8425 to 8430, while the harvesting machinery referred to was under Heading 8433. Classification under Heading 8708 was also excluded because articles of Heading 8481 do not fall within Section XVII as vehicle parts. The GST rate applicable to Heading 8481 therefore applies to the product. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361599 A hydraulic orbital valve or steering unit was held classifiable under Tariff Heading 8481 because valves remain in that heading even when specialised for a particular machine. Heading 8431 was rejected since it covers only parts of machinery of headings 8425 to 8430, while the harvesting machinery referred to was under Heading 8433. Classification under Heading 8708 was also excluded because articles of Heading 8481 do not fall within Section XVII as vehicle parts. The GST rate applicable to Heading 8481 therefore applies to the product. Case-Laws GST Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361599