https://www.taxtmi.com/caselaws?id=792883 Imported parts of diesel engines and earth moving equipment classified under CTH 8483 are discussed as attracting IGST at 18% after Notification No. 35/2017-IT(RT) inserted Sl. No. 369A in Schedule III for plain shaft bearings under CTH 8483 and omitted those words from Schedule IV. The later amendment by Notification No. 43/2017-IT(RT) is stated not to have displaced the applicability of Sl. No. 369A. On that basis, the Revenue position that the goods continued in Schedule IV at 28% was rejected, and the lower rate was treated as applicable to the importer. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792883 Imported parts of diesel engines and earth moving equipment classified under CTH 8483 are discussed as attracting IGST at 18% after Notification No. 35/2017-IT(RT) inserted Sl. No. 369A in Schedule III for plain shaft bearings under CTH 8483 and omitted those words from Schedule IV. The later amendment by Notification No. 43/2017-IT(RT) is stated not to have displaced the applicability of Sl. No. 369A. On that basis, the Revenue position that the goods continued in Schedule IV at 28% was rejected, and the lower rate was treated as applicable to the importer. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792883