2020 (6) TMI 539

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....nd vice-versa. They have submitted the details of the parts manufactured by them along with their use as under: (1) Change over switch: Change over switch is mounted on the dashboard and is used to change the fuel from petrol to CNG/LPG and vice-versa. This switch also has the facility to start the vehicle. (2) Emulator: The emulator stops or cuts off the flow of petrol, when vehicle is running on gas. Emulator is preventing the check engine light. (3) Timing Advance Processor: Timing Advance Processors are electronic control units for compromising the differences of petrol and CNG or LPG combustion to improve the stability of engine when it is running on CNG or LPG. It increases the output work during acceleratio....

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....version electronic parts mainly used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa. They have submitted the details of the parts manufactured by them along with their use i.e. Change over switch, emulator, timing advance processor and pressure guage. The applicant has also given the details of the materials used in the manufacture of the above products and wants to know the HSN code of the aforementioned products/goods with tax rates. 4. The applicant has submitted the details of the aforementioned products and the uses thereof i.e. (i) Change over switch: is used to change the fuel from petrol to CNG/LPG and viceversa. (ii) Emulator: stops or cuts off the flow of petrol, when vehicle is running on ....

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.... 8708 10 90 --- Other -- Other parts and accessories of bodies (including cabs) : 8708 21 00 -- Safety seat belts 8708 29 00 - Other 8708 30 00 - Brakes and servo-brakes; parts thereof 8708 40 00 - Gear boxes and parts thereof 8708 50 00 - Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof 8708 70 00 - Road wheels and parts and accessories thereof - Suspension systems and parts thereof (including shock absorbers) - Other parts and accessories: 8708 91 00 -- Radiators and parts thereof 8708 92 00 -- Silencers (mufflers) and exhaust pipes; parts thereof 8708 93 00 -- Clutches and pa....