https://www.taxtmi.com/caselaws?id=410612 The appellate authority upheld the lower authority's decision, classifying "Air Springs" under CTH 8708. The appeal was disposed of accordingly. The authority emphasized the product's primary use as a part of the suspension system in motor vehicles, considering its functional utility, design, shape, and predominant usage, despite its essential character derived from vulcanized rubber. The ruling clarified that the specific design and use in motor vehicles necessitate classification under CTH 8708, rejecting the appellant's arguments based on HSN Explanatory Notes and Rule 3(b). en-us Tue, 29 Jun 2021 00:00:00 +0530 Fri, 24 Jun 2022 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410612 The appellate authority upheld the lower authority's decision, classifying "Air Springs" under CTH 8708. The appeal was disposed of accordingly. The authority emphasized the product's primary use as a part of the suspension system in motor vehicles, considering its functional utility, design, shape, and predominant usage, despite its essential character derived from vulcanized rubber. The ruling clarified that the specific design and use in motor vehicles necessitate classification under CTH 8708, rejecting the appellant's arguments based on HSN Explanatory Notes and Rule 3(b). Case-Laws GST Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410612