https://www.taxtmi.com/caselaws?id=378011 A geared motor consisting of an electric motor and gearbox is classifiable by the function of the composite machine under Section Note 4 to Section XVI of the Customs Tariff Act, 1975. The explanatory note to heading 8501 keeps electric motors in that heading even when fitted with gears or gear boxes, while the exclusion note to heading 8483 excludes gear boxes combined with a motor. Applying the HSN-based classification scheme under Notification No. 1/2017-Integrated Tax (Rate), the Authority for Advance Ruling, Maharashtra held that the product falls under tariff heading 8501 and not heading 8483. en-us Mon, 24 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378011 A geared motor consisting of an electric motor and gearbox is classifiable by the function of the composite machine under Section Note 4 to Section XVI of the Customs Tariff Act, 1975. The explanatory note to heading 8501 keeps electric motors in that heading even when fitted with gears or gear boxes, while the exclusion note to heading 8483 excludes gear boxes combined with a motor. Applying the HSN-based classification scheme under Notification No. 1/2017-Integrated Tax (Rate), the Authority for Advance Ruling, Maharashtra held that the product falls under tariff heading 8501 and not heading 8483. Case-Laws GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378011