https://www.taxtmi.com/caselaws?id=405120 Air springs designed and manufactured for motor vehicles, and used for suspension or shock absorption in buses, trucks and trailers, are classifiable under heading 8708 rather than as articles of vulcanised rubber under heading 40169990. The presence of vulcanised soft rubber does not change the essential character of the product where tariff interpretation, section notes and HSN explanatory notes show it is specifically a motor vehicle suspension part. Section Note 2 to Section XVII excludes such goods from Chapter 87 only if they are truly classifiable in Chapter 40, which was not the case here. The appropriate classification is sub-heading 87088000. en-us Wed, 24 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405120 Air springs designed and manufactured for motor vehicles, and used for suspension or shock absorption in buses, trucks and trailers, are classifiable under heading 8708 rather than as articles of vulcanised rubber under heading 40169990. The presence of vulcanised soft rubber does not change the essential character of the product where tariff interpretation, section notes and HSN explanatory notes show it is specifically a motor vehicle suspension part. Section Note 2 to Section XVII excludes such goods from Chapter 87 only if they are truly classifiable in Chapter 40, which was not the case here. The appropriate classification is sub-heading 87088000. Case-Laws GST Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405120