https://www.taxtmi.com/caselaws?id=756938 Plastic rope handles, vent plugs and split top or bottom supports used as parts or accessories of electric accumulators are classifiable under heading 8507, because Chapter Note 2(s) to Chapter 39 excludes articles of Section XVI and the heading must be read with the relevant Section and Chapter Notes. Rule 1 of the General Rules for Interpretation was sufficient on the facts, so resort to Rules 2 and 3 was unnecessary. Once classified under heading 8507, the goods attracted the GST rate applicable to that heading under the relevant notification, namely 14% CGST and 14% SGST. 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 Plastic rope handles, vent plugs and split top or bottom supports used as parts or accessories of electric accumulators are classifiable under heading 8507, because Chapter Note 2(s) to Chapter 39 excludes articles of Section XVI and the heading must be read with the relevant Section and Chapter Notes. Rule 1 of the General Rules for Interpretation was sufficient on the facts, so resort to Rules 2 and 3 was unnecessary. Once classified under heading 8507, the goods attracted the GST rate applicable to that heading under the relevant notification, namely 14% CGST and 14% SGST. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756938