https://www.taxtmi.com/caselaws?id=376910 Under the GST classification framework, the product must be classified by applying the Customs Tariff Act, 1975 and its interpretative rules. The excise-era deeming fiction treating mounting on a chassis as manufacture of a motor vehicle does not apply to GST tariff classification because Chapter 87 contains no analogous chapter note. A transport tank made of iron or steel, intended for compressed or liquefied gas and mounted on a customer's chassis only for mobility, retains its essential character as a tank. It is therefore classifiable under Heading 7311 and not under Heading 8704. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376910 Under the GST classification framework, the product must be classified by applying the Customs Tariff Act, 1975 and its interpretative rules. The excise-era deeming fiction treating mounting on a chassis as manufacture of a motor vehicle does not apply to GST tariff classification because Chapter 87 contains no analogous chapter note. A transport tank made of iron or steel, intended for compressed or liquefied gas and mounted on a customer's chassis only for mobility, retains its essential character as a tank. It is therefore classifiable under Heading 7311 and not under Heading 8704. Case-Laws GST Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376910