https://www.taxtmi.com/caselaws?id=772465 The AAR, Maharashtra ruled that exhaust after-treatment systems (ATS) manufactured by the applicant are classifiable under tariff heading 8708 rather than 84213990. The ATS, mandatory under Bharat Stage VI emission norms, are supplied to original equipment manufacturers with specific designs and part numbers for particular motor vehicles. The AAR determined that while ATS function as filtering apparatus, they are tailor-made for specific vehicles and cannot operate independently. Since the systems are designed solely for motor vehicles and cannot function as standalone machinery, they qualify as motor vehicle parts under Chapter 87 rather than filtering equipment under Chapter 8421. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772465 The AAR, Maharashtra ruled that exhaust after-treatment systems (ATS) manufactured by the applicant are classifiable under tariff heading 8708 rather than 84213990. The ATS, mandatory under Bharat Stage VI emission norms, are supplied to original equipment manufacturers with specific designs and part numbers for particular motor vehicles. The AAR determined that while ATS function as filtering apparatus, they are tailor-made for specific vehicles and cannot operate independently. Since the systems are designed solely for motor vehicles and cannot function as standalone machinery, they qualify as motor vehicle parts under Chapter 87 rather than filtering equipment under Chapter 8421. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772465