https://www.taxtmi.com/caselaws?id=367601 Mounted disc brake pads consisting of friction material bonded to a steel backing plate were classified as motor vehicle parts under Heading 8708, because Heading 6813 applies to unmounted friction material and excludes mounted brake linings fixed to metal plates. The ruling treated the pads as integrated braking components used in motor vehicles and therefore not as goods of Heading 6813. As a result, the goods were classified under Heading 87083000 and covered by the relevant GST entry for motor vehicle brake parts. en-us Thu, 30 Aug 2018 00:00:00 +0530 Mon, 03 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367601 Mounted disc brake pads consisting of friction material bonded to a steel backing plate were classified as motor vehicle parts under Heading 8708, because Heading 6813 applies to unmounted friction material and excludes mounted brake linings fixed to metal plates. The ruling treated the pads as integrated braking components used in motor vehicles and therefore not as goods of Heading 6813. As a result, the goods were classified under Heading 87083000 and covered by the relevant GST entry for motor vehicle brake parts. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367601