https://www.taxtmi.com/caselaws?id=370924 Automotive transmission chains made of iron or steel, including roller chains and inverted tooth or silent chains, are classifiable under Heading 7315 because that heading specifically covers transmission chains for cycles, automobiles and machinery. Although the chains are used in engines, Heading 8409 does not apply to parts of engines where the goods are articles of general use under Section XV, and chains of Heading 7315 are treated as such. The products were therefore placed under CTH 73151100 for roller chains and CTH 73151290 for inverted tooth or silent chains, and excluded from Heading 8409. en-us Mon, 29 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370924 Automotive transmission chains made of iron or steel, including roller chains and inverted tooth or silent chains, are classifiable under Heading 7315 because that heading specifically covers transmission chains for cycles, automobiles and machinery. Although the chains are used in engines, Heading 8409 does not apply to parts of engines where the goods are articles of general use under Section XV, and chains of Heading 7315 are treated as such. The products were therefore placed under CTH 73151100 for roller chains and CTH 73151290 for inverted tooth or silent chains, and excluded from Heading 8409. Case-Laws GST Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370924