TaxTMI 
TaxTMI 
2025 (6) TMI 578
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....dated 28 June 2017? 2. If ATS cannot be classified under tariff heading 84213990 whether it merits classification under tariff heading 8708 of the Indian Customs Tariff (as applicable to GST Law)? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 01. FACTS AND CONTENTION - AS PER THE APPLICANT 1.1. The applicant is a part of Cummins India Group. The Applicant is engaged in manufacture and sale of products and provide services relating to turbo engine technologies, emission solutions, fuel systems etc. 1.2. The Applicant's business encompasses eight divisions viz. Cummins Turbo Technologies, Cummins Emission Solutions ('CES'), Cummins Business Services, Cummins Fuel Systems India, Cummins Technical Centre India, Phaltan Engine Plant, Global Analytics Centre an....
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.... - DOC reduces the particulate matter, carbon monoxide and hydrocarbons through the process of oxidation. ii. Diesel Particulate Filter ('DPF') - DPF collects particulate matter (Soot and Ash) from engine, Soot can be combustible by chemical and thermal means and that of Ash is non-combustible. iii. Selective Catalytic Reduction Catalyst ('SCR Catalyst') - SCR catalyst converts nitrogen oxide into nitrogen, water, tiny amounts of CO2 through chemical reactions iv. Ammonia Slip Catalyst ('ASC') - ASC catalyst converts Non-utilized NH3/Urea from SCR catalyst v. Mixer - The primary function of the mixer is to mix Urea with the exhaust gases thoroughly in the specified quantity by creating turbulence. vi. Dozing unit - Dozing unit is used to inject the Diesel Exhaust Fluid ('re-agents') in the pre-defined quantity and at a pre-defined time according to the temperature in the EGP as instructed by the Electronic Control Unit ('ECU') vii Sensors-Various sensors are used to monitor the temperature/pressure of gases in the ATS/ EGP. Sensors send appropriate signals to the ECU to determine the quantity of reagents to be pumped in the dozi....
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....cation of ATS, is the issue at hand and it may be covered under different chapter headings under the Customs Tariff Act, 1975, which is adopted by the GST Law. Notification No. 1/2017-Central Tax (Rate), dated 28th June 2017, amended from time to time, inter alia specifies different CGST rates (for equivalent SGST rates Notifications are issued by States) for the goods, under different schedules. Similarly, Notification No. 1/2017-Integrated Tax (Rate), dated 28th June 2017 prescribes the IGST rates for goods. 1.10. Classification for purposes of GST Law, reverts to the Customs Tariff - refer explanation (iii) to the Notification 1/2017-Central Tax (Rate), dated 28th June 2017. For the purposes of classification of ATS, reproduced here are relevant entries of the Customs Tariff Act, 1975 under which filtering or purifying machinery and apparatus supplied to the automobile OEM is classifiable: Chapter heading under the Customs Tariff Act Description of goods GST rate (cumulative) 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 18% 8708 Parts and accessories of the motor vehicles of headin....
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....21 ("Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases"), falling under Section XVI of the First Schedule to the Customs Tariff as well as tariff heading 8708 (covering Parts and accessories of the motor vehicles of headings 8701 to 8705) under Section XVII of the First Schedule to the Customs Tariff. The following paragraphs reproduce the relevant extracts of the notification issued under GST Law, followed by the interpretation of the Applicant of this material, so as to determine the classification of the Subject Goods. 2.3. Notification No. 1/2017 Central tax (Rate) dated 28 June 2017 (hereinafter referred to as 'Notification 1/2017'), in Schedule I to VI specifies goods, which shall be levied to tax at the rate of 2.5%, 6%, 9%, 14%, 1.5% and 0.125% respectively. Explanation to Notification 1/2017 provides: "Explanation. - For the purposes of this notification, - (i) ......... .. (ii) . .... (iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act....
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.... c. CCE vs. Bakelite Hylam Limited [1997 (91) E.L.T. 13 (S.C.)] 2.6. It emerges that in order to determine the correct classification of ATS, reference is to be made to Customs Tariff, Section Notes and Chapter Notes forming part of Customs Tariff, along with Rules of Interpretation of Customs Tariff, and the explanatory notes to the HSN. These have been reproduced and analysed in the ensuing paragraphs, along with relevant judicial precedents on issue. 2.7. The Applicant first submits that ATS being a purifying and filtering equipment Section XVI and Chapter heading 8421 are relevant. Section XVI of the Customs Tariff covers 'Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles', and, Chapter heading 8421 covers 'Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases' 2.8. The relevant explanatory notes to the HSN for Chapter heading 8421 are reproduced below: "Part II - Filtering or purifying machinery and apparatus, for liquids and gases Much of the filt....
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....certified by a chartered engineer in his capacity of technical expertise, refer certificate enclosed with this application. 2.10. In the present case, based especially on the description and functionality or application of the Subject Goods it can be said to be specifically covered under tariff heading 8421 i.e. filtering and purifying machinery, etc. for gases. Upon an application of Rule 3 (a) of the Rules of Interpretation of Customs Tariff - that goods shall be classified under heading which provides the most specific description rather than under heading which provides general description - it can be said that the Subject Goods should not be classified under tariff heading 8708 (covering parts and accessories of the motor vehicles of headings 8701 to 8705). In support, the Applicant places reliance on the following judgements: a. Speedway Rubber Company vs. Commissioner of Central Excise [2002 (143) E.L.T. 8 (S.C.)] b. Pioneer Industries vs. Commissioner of Central Excise and Service Tax [2017 (6) G.S.T.L. 491 (Tri. - Ahmedabad)] c. Aarti Drugs Limited vs. Commissioner of Central Excise [2015 (324) E.L.T. 594 (Tri. - Mumbai)] 2.11. Section XVII....
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....being considered as parts of goods under Chapter 86 to 88. Articles which are not excluded by the virtue of Section Note 2, can qualify to be a 'part' or 'accessory' only if it is suitable for use solely or principally with the goods of Section XVII. It should be noticed that the construct of the Section Notes is such that in order to apply Section Note 3 to any goods, it is essential that the goods should not be excluded from Section Note 2 of Section XVII, and so only after it is ensured that a given part is not excluded by virtue of Section Note 2 that the tests as to usage 'solely' or 'principally' as provided for in Section Note 3 can be applied to a given case. This approach to classification has been explained in the advance ruling by this Hon'ble Authority in re. Parker Hannifin India Private Limited, Order No. KAR/AAAR/07/2019-20 dated 10 January 2020. 2.13. We turn to the HSN and reproduced here are the explanatory notes to HSN (Section XVII), which will elucidate the scope and ambit of Section XVII of the Customs Tariff: "(III) PARTS AND ACCESSORIES It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of s....
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....ases and hence the same merits exclusion from being classified as goods of Section XVII and instead classified under Section XVI. 2.16. In present facts, ATS is tailor-made to the specifications / design so as to be fitted to a given motor vehicle engine, and then deployed for emission purposes. Each type of motor vehicle engine has a unique shape and technical specifications and so the ATS is uniquely designed to achieve perfect fitting with the motor vehicle engine and moreover optimal functionality with minimal or nil side-effects or recoil. The Subject Goods are thus required to be manufactured according to the specifications / design provided by the OEM, although from a purely functionality aspect a typical ATS could be remodeled, redesigned and re-engineered to be deployed elsewhere than the internal combustion engine of motor vehicle it was intended for. The function of the Subject Goods is filtering and purify the harmful gases emitted during combustion of fuel in a motor vehicle's engine and this is certified by a chartered engineer's certificate enclosed with this application. Accordingly, an ATS as an apparatus may be used in any engine (for example generator engine) ....
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....d by the provisions of Notes to Section XVII. The identifiable parts under the said heading bodies of armoured vehicles and parts thereof, cover special road wheels for armoured cars, propulsion wheels for tanks, tracts etc. As per this requirement, the goods should not only be identifiable to be armoured vehicles, but it should so not have been excluded by Notes to Section XVII. The Chapter note 2(f) excludes electrical machinery and equipment falling under Chapter 85. Explanatory Notes to HSN relating to the parts and accessories excluded by Note 2 specify items with reference to specific Chapter Heading as per (7) (a), (k) which excludes photographs and other current collectors for electric traction vehicles, fuses, switches and other electric apparatus of Heading No. 85.35 or 85.36. The items, therefore, manufactured by the appellants are identifiable or are in the nature of goods falling under Chapter Heading 85.36. Since these falls under the category of excluded goods under Chapter Notes, even though they are used specifically solely or principally with the armoured vehicles of Chapter Heading 8710, they are classifiable under Chapter Heading 8536.90 only as held by the adju....
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....apter Heading 84.09 of Schedule to Central Excise Tariff Act, 1985 irrespective of their application whether for vehicular use or non-vehicular use. In the present appeal, as the period is subsequent to the introduction of CETA, 1985, he has stated that there is no need for examination of the classification of the goods for the earlier period. This is acceptable. Moreover, the appellants have not agitated this issue ..." 2.20. On the basis of the referred judgements in the context of the Customs and Central Excise law, the ratio of which is untainted, and deserves to be followed in construing the tariff line items in the GST law since it is borrowed from rather based on the Customs law, the indubitable conclusion is that the Subject Goods are appropriately classifiable under tariff heading 8421 of the Indian Customs Tariff and GST notifications. Noticeably, in each of the referred judgements the issue at hand was whether the goods in question were to be classified under a specific tariff hearing or with reference to tariff heading falling within ambit of Section XVII, more particularly Chapter 87 (vehicles). 2.21. The Applicant, in support of its interpretation and view refer....
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....fy to be a 'part' or 'accessory' only if it is suitable for use solely or principally with the goods of this Section. In other words, in order to apply the principle of Note 3 to Section XVII while classifying a 'part', it is essential that said items should not be excluded from Section XVII by virtue Note 2. Only after it is ensured that the 'part' is not excluded by Note 2, can the 'sole and principal use' concept in Note 3 be applied. The Final test for classifying apart under Section XVII will no doubt be on the basis of the ole and principal use with the goods of the Chapters in the said Section. However, the contention of the Appellant that Note 2 contradicts the specific test of 'sole and principal use' laid down by Note 3 and hence Note 3 is to be given primacy over Note 2 in not a correct interpretation. There is no contradiction between Section Notes 2 and 3 to Section XVII. The test laid down in Note 3 is to be applied only after it is ensured that the article is not excluded by virtue of Note 2. Section Notes 2 and 3 are to be read harmoniously in sequential order. Section Note 3 cannot be rend in isolation or accorded primacy as contended by the Appellant." 2.22. Si....
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....s not satisfied in the present case. As discussed above, it is clear that Hydraulic Kit is more specifically included in Heading No. 84.12 and is more specifically covered under said heading. Thus, the Hydraulic Kit does not satisfy the condition (c) mentioned above. Therefore, we clearly find that all the 3 conditions mentioned in Heading No. 8708, 8714 and 8716 are not satisfied in the present case and hence, the product in question i.e. Hydraulic Kit will not be covered under Headings No. 8708, 8714 and 8716. In view of the foregoing the hydraulic kits are appropriately classifiable under Heading 8412 by application of HSN Explanatory Notes to Headings 8412, 8708, 8714 and 8716 and Section Note 4 to Section XVI and Exclusion Note 2 to Section XVII." Conclusions 2.23. The Subject Goods are designed for and meant for filtering and purifying the harmful gases emitted as a result of combustion of fuel in the engine into harmless gases which conform with the emission regulation requirement and supplied accordingly. 2.24. In view of the above facts and provisions, Applicant submits that the Subject Goods are excluded from and so cannot be classified under Section XVI....
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....submitted along with the application as Exhibit F thereto. ATS Variants - Clarification on various customer requirements 2.31 The Applicant supplies ATS in different variants which have been designed keeping in mind various requirements of customers. 2.32 Here it is useful to note that courts have consistently held and the CBIC Instruction No. 01/2022-Customs clarifies that classification of goods must be based on the product's intrinsic character and not its end-use or customer-specific application. Hence, end-use being designed for a specific vehicle make or model (which in fact, is not), will not have a bearing on the classification of the product. II The issue 2.33 Since ATS is filtering or purifying equipment for gases, it falls for classification under tariff heading 8421 (Chapter heading 8421 covers 'Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or Effective from January 2022, ATS falls for gases') of the Customs Tariff. classification under tariff item 84213200, which has the description as "catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases fr....
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....'. 2.37 ATS is fitted to the exhaust system of the motor vehicles and, its solitary function is to filter and purify harmful gases emitted during the combustion of fuel in a vehicle's engine by converting it into harmless gases, a is required by the BS VI norms. It is for this reason that the common parlance nomenclature of ATS is 'exhaust gas processing equipment'. Sample invoices of ATS, as attached to this synopsis as Exhibit 1. Based on this description, functionality and application of ATS, it emerges that it is specifically covered under tariff heading 8421 i.e. filtering and purifying machinery, etc. for gases. 2.38. In support of this submission that the ATS or EGP falls within tariff heading 8421, the Applicant attaches as Exhibit 2 to this synopsis, the HSN Explanatory Notes, which it is well settled' are to be considered, followed and applied in matters of classification under the Customs Tariff of India. Amendments in Custom Tariff effective from January 01, 2022 2.39. Several changes were brought into Customs Tariff, in order to align the same with new (seventh) edition of the Harmonized System Nomenclature (i.e. HS 2022). As a part of these amendments, a numb....
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....VII of the Customs Tariff. 2.44 In terms of Note 2 to Section XVII, the expressions "parts" and "parts and accessories" do not apply to machines and apparatus of headings 8401 to 8479, or parts thereof. Further, in terms of Note 3 to Section XVII references in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. 2.45 On conjoint reading of Section Notes 2 and 3 above, certain articles are excluded from being considered as parts of goods under Chapter 86 to 88 (Section XVII). Articles which are not excluded due to Section Note 2, can qualify to be a 'part' or 'accessory' only if it is suitable for use solely or principally with the goods of Section XVII. It should be noticed that the construct of the Section Notes is such that in order to apply Section Note 3 to any goods, it is essential that the goods should not be excluded from Section Note 2 of Section XVII, and so only after it is ensured that a given part is not excluded by virtue of Section Note 2 that the tests as to usage 'solely' or 'principally' as provided for in Section Note 3 can be applied. In ....
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....sent case, since the subject goods fall within the ambit of chapter heading 8421, assuming without admitting that the ATS was designed solely for use in motor vehicles, it cannot be brought out of tariff heading 8421 and classified under tariff hearing 8708; it is submitted classification of ATS or EGP under tariff hearing 8708, will be in the teeth of the binding judgement in case of CCE Delhi vs. Uni Products Ltd. [2020 (372) E.L.T. 465 (S.C.)]. 2.49 It is apposite that the HSN Explanatory Notes, which are to be followed in matters of classification, in respect of Section XVII (in part III concerning "Parts and accessories") provides the three-pronged test to be satisfied for any article to be classified under Section XVII and chapter 87. The third condition (clause c) in the Explanatory Notes to HSN is that 'goods should not be specifically included elsewhere in the nomenclature'. Here, the judgment of the Supreme Court in CCE Delhi vs. Uni Products Ltd. [2020 (372) E.L.T. 465 (S.C.)] is instructive, since it recognised and endorsed the three-layer test - refer para. 8 of the enclosed copy, marked as Exhibit 5. In present case, ATS are more specifically included in Chapter he....
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....find end use in the automobiles. Hence, it is stoutly submitted that this ruling should not be applied to determine classification of ATS. Rather, the Instructions and all other submissions of the Applicant should be applied to classify ATS or EGP under tariff hearing 8421. It is well settled proposition that Circulars/ Instructions issued by the CBIC are binding on the tax authorities and so, must be scrupulously followed and applied. General rules for the interpretation of the First Schedule to the Customs Tariff 2.53 There is another rationale as to why ATS or EGP cannot be classified under tariff heading 8708 rather, it must necessarily be classified under customs tariff item 84213200. Upon application of Rule 3(a) of the Rules of Interpretation of Customs Tariff-that goods shall be classified under heading which provides the most specific description rather than under heading which provides general description - it can be said that ATS should be classified under tariff heading 8421. In this behalf, judgments" supporting this position that the specific description must always be preferred over the general ones, reinforce the submission of the Applicant that ATS or EGP deserv....
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....done in G.S. Auto, which dealt with a different chapter context altogether. - In summary, the comments are misdirected in relying upon the ratio of the G.S. Auto case, which is inapplicable to the present case. Reliance on A Raymind Fasteners India Pvt. Ltd. (AAR Appellate) Metal nuts and spring nuts were classified under heading 8708 due to their use in vehicles - The appellate authority (MAAAR) relied on judgment in case of G.S. Auto to reach its conclusions. Therefore, this advance ruling is inapplicable and not relevant to the present case for the reasons outlined above (re. G.S. Auto), which are not being repeated here for sake of brevity. Rather, the Authority for Advance Ruling, it is urged, should follow the advance ruling in case of Hyva India Private Limited [2019 (27) G.S.T.L. 85 (A.A.R. - GST)] Reliance Intel on Design Systems (India) Pvt. Ltd. (SC, 2008) This ruling confirms the two-fold test: goods must be (1) suitable solely/principally for use in motor vehicles, and (2) not excluded by Section XVII Note 2. - This judgment supports the Applicant's position and not that of the GST Department. - The Court held that even if goods are suitable for exclu....
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.... the Hon'ble Authority's attention to the recent customs advance ruling in the case of Denso Haryana Pvt. Ltd. [2024 (389) E.L.T. 517 (A.A.R.-Cus.-Del.)], which is persuasive in the present context, since it concerns classification of certain parts for use in automobiles/motor vehicles and was rendered in the context of Customs Tariff. 2.57 In this ruling, the Customs Authority for Advance Rulings examined the classification of a Telematics Control Unit (TCU)-an electronic apparatus installed in automobiles-by applying a structured interpretive framework rooted in the relevant statutory provisions and judicial guidance. Crucially, the CAAR in that case examined the impact of the Supreme Court ruling in Westinghouse Saxby Farmer Ltd. as well as CBIC's Instruction, both of which discuss classification principles for parts and accessories under Section XVII of the Customs Tariff. Further, it applied the three-pronged test derived from the Notes to Section XVII read with HSN explanatory notes. The Customs Authority for Advance Ruling ("CAAR") held that since the TCU was an electrical apparatus falling under Chapter 85, it was excluded under Note 2(f) to Section XVII, and therefore c....
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.... Cummins Turbo Technologies, Cummins Emission Solutions (CES), Cummins Business Services, Cummins Fuel Systems India, Cummins Technical Centre India, Phaltan Engine Plant, Global Analytics Centre and Supply Chain Operations (SCO). The CES division is engaged inter alia in manufacture and supply of exhaust after-treatment system [ATS) and other components for motor vehicle/automobile having medium duty, heavy duty and high horsepower engines. 3.2 The applicant socks an Advance Ruling on Whether ATS [exhaust after-treatment system) also known as EGP (exhaust gas Processor], is classifiable under tariff heading 84213990 of the Customs Tariff (as is relevant for GST regime], and consequently for GST Law under Serial No. 322 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28" June 2017. Also, if ATS cannot be classified under tariff heading 84213990 whether it merits classification under tariff heading 8708 of the Indian Customs Tariff (as applicable to GST Law). 3.3 The matter was examined in light of various facts & judgments by the higher authorities in this regard. The departments comment/stand in this regard is as follows: - 3.3.1 We all know that....
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....g yardstick can be derived from various judicial precedents on the classification issues. The judgement rendered by the Hon'ble Apex court of India in the case of GS Auto International Ltd Vs Collector of C. Ex., Chandigarh (2003 (152) ELT (3) SC), the Hon'ble Supreme Court of India has referred both the above notes. The Apex court concluded that for classification under CTH 8708, the test to be applied is whether the goods are suitable for use solely or primarily with articles of CTH 8701 to 8705. If the answer Is in the affirmative, the goods will be classifiable under CTH 8708, but if the answer is in the negative, they would have to be classified under respective CTHs. Further, In the recent Advance ruling rendered in the case of M/s. A Raymond Fasteners India Pvt Ltd 2021 (1) TMI 895, Appellate authority relying heavily on the decision of G.S. Auto (supra) held that Metal Nuts with metrical threading, and Metal Spring Nuts, will be considered as parts of motor vehicles and accordingly will merit classification under the Tariff Item 8708 9900 and not under 7318. In case of Intel Design Systems (India) Pvt. Ltd. vs Commr. Of Cus. & C. Ex. 2008-TIOL-18-SC-CX, th....
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.... through the submissions made by the jurisdictional officer vide letter dated 21.6.2022. We find that in the instant case, the applicant is manufacturing and supplying exhaust after treatment system and other components for motor vehicles/automobiles having medium duty, heavy duty and high horsepower engines. Fitting an exhaust After Treatement System (ATS) is mandatory as per Bharat Stage VI standard for emission norms as prescribed by Ministry of Road Transport and Highways. It is seen that the applicant supplies the following commodities to various original equipment manufacturers in the automobile industry for use in and during manufacture of motor vehicles. a) An assembly of ATS, also known as Exhaust Gas Processor (EGP) which are the subject goods in this application. b) other allied components required for operationalizing the functioning of the ATS viz. DEF Lines, tank with sensors and the supply unit. As per the applicant, ATS is an equipment used for filtering and purifying the harmful gases emitted as a result of combustion of fuel in the engine into harmless gases which conform with the emission regulation requirement. The ATS converts carbon monoxi....
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....ons/ design provided by the OEM, although from a purely functionality aspect a typical ATS could be remodeled, redesigned and re-engineered to be deployed elsewhere than the internal combustion engine of motor vehicle it was intended for. At this juncture, it would be imperative to mention that this order is being given on the facts of the case before this authority and on the classification of the goods for which the applicant has approached this authority. 5.3. We find that, an After Treatment System is an apparatus which is used for filtering or purifying gases. The Explanatory Notes to the HSN for Chapter 8421 states that these gas filters or purifiers are used to separate solid or liquid particles from gases either to recover product of value (eg. Coal dust, metallic particles, etc., recovered from furnace flue gases or to eliminate harmful materials (eg. Dust extraction, removal of tar etc., from gases or smoke fumes, remoal of oil from steam engine vapours) and they include other chemical filters or purifiers for air or other gases (including catalytic converters which change carbon monoxide in the exhaust gases of motor vehicles). We also agree that the Customs Tariff ha....
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....s. A part or accessory which answer to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part of accessory." The relevant portion of explanatory notes to HSN for Section XVII for classification of parts and accessories under this Section reads as under :- "(III) PARTS AND ACCESSORIES It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned. It should, however, be noted that these headings apply only to those parts or accessories be which that comply with all apply three of to those parts the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section [See paragraph (A) below] and (b) They must be suitable for use solely or principally with ....
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....is exclusion clause would apply to the facts and circumstances of this case, we would like to refer to the applicants submission, mentioned hereinabove, where they have stated that the ATS supplied by them are designed and manufactured to the specifications supplied by the OEM Manufacturers and automobile manufacturers. They have themselves stated that the said goods cannot be used for any other purpose unless they are re-designed and suitably modified. This admission by the applicant clearly signifies the fact that the product manufactured by them cannot be used as a After Treatment System as a purifier for air or other gases unless it is re-designed or modified for such purposes. Thus, it is seen that the said product cannot be termed as a machine or apparatus falling under Chapter 8421 in as much as it will not be able to function as an apparatus of the said chapter and the same can function as an ATS only if it is fitted with the motor vehicle for which it is designed for use. Thus, it fails the test of functionality which is necessary for classification of a product as a machine or an apparatus. The said product supplied by the applicant is a part of the motor vehicle and will....