https://www.taxtmi.com/caselaws?id=383638 AAR Maharashtra ruled that plastic automotive components including door handles, brackets, housing, washers, gaskets, stators, and glove box locks are classified as "parts of general use" under Note 2 to Section XV. These items, despite being designed for motor vehicles, must be classified according to their constituent material rather than as automobile parts. Since all components are made of plastic, they merit classification under heading 3926 instead of automobile-specific headings. The ruling clarifies that parts of general use retain their material-based classification even when identifiable with specific vehicle applications. en-us Sat, 01 Jun 2019 00:00:00 +0530 Thu, 26 Jun 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383638 AAR Maharashtra ruled that plastic automotive components including door handles, brackets, housing, washers, gaskets, stators, and glove box locks are classified as "parts of general use" under Note 2 to Section XV. These items, despite being designed for motor vehicles, must be classified according to their constituent material rather than as automobile parts. Since all components are made of plastic, they merit classification under heading 3926 instead of automobile-specific headings. The ruling clarifies that parts of general use retain their material-based classification even when identifiable with specific vehicle applications. Case-Laws GST Sat, 01 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383638