https://www.taxtmi.com/caselaws?id=784201 The dominant issue was whether imported marine engines, their spare parts, and a marine gear box qualified for 5% IGST under Sl. No. 252 of Schedule I to N/N. 01/IGST (Rate) dated 28.06.2017. The AAR held that marine propulsion engines fall under CTH 8408 (specifically subheading 840810), and parts suitable for use solely or principally with engines of heading 8407/8408 are classifiable under CTH 8409. It further held that the marine gear box is classifiable under CTH 8483 (CTI 84834000). Treating these as essential vessel/boat spares, the AAR ruled that the subject goods attract 5% IGST under the notification. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 01 Jan 2026 17:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784201 The dominant issue was whether imported marine engines, their spare parts, and a marine gear box qualified for 5% IGST under Sl. No. 252 of Schedule I to N/N. 01/IGST (Rate) dated 28.06.2017. The AAR held that marine propulsion engines fall under CTH 8408 (specifically subheading 840810), and parts suitable for use solely or principally with engines of heading 8407/8408 are classifiable under CTH 8409. It further held that the marine gear box is classifiable under CTH 8483 (CTI 84834000). Treating these as essential vessel/boat spares, the AAR ruled that the subject goods attract 5% IGST under the notification. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784201