https://www.taxtmi.com/caselaws?id=772465 Exhaust after-treatment systems for motor vehicles were examined for GST classification under the Customs Tariff. Heading 8421, covering filtering or purifying machinery and apparatus for gases, including catalytic converters, was considered but rejected on the facts as supplied and fitted tailor-made assemblies. The goods were instead treated as motor vehicle parts under heading 8708 because they were designed for use solely or principally with vehicles and were not independently classifiable elsewhere. The classification turned on the product's end-use, fitment, and design, applying the Section XVII requirements and Note 2 exclusions. 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 Exhaust after-treatment systems for motor vehicles were examined for GST classification under the Customs Tariff. Heading 8421, covering filtering or purifying machinery and apparatus for gases, including catalytic converters, was considered but rejected on the facts as supplied and fitted tailor-made assemblies. The goods were instead treated as motor vehicle parts under heading 8708 because they were designed for use solely or principally with vehicles and were not independently classifiable elsewhere. The classification turned on the product's end-use, fitment, and design, applying the Section XVII requirements and Note 2 exclusions. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772465