https://www.taxtmi.com/caselaws?id=396438 Heading 8710 applies to tanks and only to parts that are identifiable as suitable solely or principally for use with tanks, are not excluded by Section XVII notes, and are not more specifically covered elsewhere. On that basis, items such as dowel pins, gasket assemblies, stiffeners, clips, connector assemblies, needle bearings and planet pinions were excluded as parts of general use or as goods falling under more specific headings. By contrast, retainer steel, valve assembly, casing assembly, hydraulic items, mandrel assembly, nozzle assembly, plate assembly, panel assembly, support assembly and sleeve assembly were classifiable as tank parts under HSN 8710. Classification depends on the nature of the goods, not the supplier's chosen HSN. en-us Mon, 20 Apr 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396438 Heading 8710 applies to tanks and only to parts that are identifiable as suitable solely or principally for use with tanks, are not excluded by Section XVII notes, and are not more specifically covered elsewhere. On that basis, items such as dowel pins, gasket assemblies, stiffeners, clips, connector assemblies, needle bearings and planet pinions were excluded as parts of general use or as goods falling under more specific headings. By contrast, retainer steel, valve assembly, casing assembly, hydraulic items, mandrel assembly, nozzle assembly, plate assembly, panel assembly, support assembly and sleeve assembly were classifiable as tank parts under HSN 8710. Classification depends on the nature of the goods, not the supplier's chosen HSN. Case-Laws GST Mon, 20 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396438