https://www.taxtmi.com/caselaws?id=756938 AAR Tamil Nadu classified plastic rope handles, vent plugs, and split top/bottom supports used in lead acid batteries under heading 8507 rather than heading 3926. Despite being manufactured from polypropylene/polyethylene through injection molding, these articles function as battery parts and accessories. Chapter Note 2(s) to Chapter 39 excludes such items from plastic goods classification. The goods attract 14% CGST and 14% SGST under subheading 8507 90, as parts of electric accumulators fall within the broader heading 8507 tax structure. en-us Wed, 24 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756938 AAR Tamil Nadu classified plastic rope handles, vent plugs, and split top/bottom supports used in lead acid batteries under heading 8507 rather than heading 3926. Despite being manufactured from polypropylene/polyethylene through injection molding, these articles function as battery parts and accessories. Chapter Note 2(s) to Chapter 39 excludes such items from plastic goods classification. The goods attract 14% CGST and 14% SGST under subheading 8507 90, as parts of electric accumulators fall within the broader heading 8507 tax structure. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756938