https://www.taxtmi.com/caselaws?id=361688 The composite product "Geared Motor", consisting of an electric motor and a gear box, is classified under Chapter Heading 8501 of the Customs Tariff Act, 1975. The tariff entry is applied using the Customs Tariff nomenclature, Section and Chapter Notes, and the General Explanatory Notes. The Explanatory Notes state that gear boxes or variable speed changers combined with a motor do not move the product out of the motor heading, and electric motors remain classifiable under Heading 8501 even when fitted with gears or gear boxes. GST is therefore payable at the rate applicable to Heading 8501. en-us Wed, 13 Dec 2017 00:00:00 +0530 Sat, 01 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361688 The composite product "Geared Motor", consisting of an electric motor and a gear box, is classified under Chapter Heading 8501 of the Customs Tariff Act, 1975. The tariff entry is applied using the Customs Tariff nomenclature, Section and Chapter Notes, and the General Explanatory Notes. The Explanatory Notes state that gear boxes or variable speed changers combined with a motor do not move the product out of the motor heading, and electric motors remain classifiable under Heading 8501 even when fitted with gears or gear boxes. GST is therefore payable at the rate applicable to Heading 8501. Case-Laws GST Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361688