Heavy duty starter motors for use in internal engines were classifiable as ‘Parts for use with engines’

No Comments

Classification of goods – Heading No. 8409, read with Heading No. 8511, of the Central Excise Tariff Act, 1985 – Heavy duty starter motors for use in internal combustion engines – Assessee was engaged in manufacture of heavy duty starter motors for use in internal combustion engines – Whether said product was classifiable under Heading No. 8409 as claimed by assessee and not under Heading No. 8511 as pleaded by revenue – Held, Yes

Citation: [2018] 92 taxmann.com 286 (Chennai – CESTAT)