Thursday, January 23, 2020

Imported rotor, stator, down case, top case & down rod of motor for fan are classified under Heading No. 8414

GST/EXCISE/ST/VAT: Where assessee, a manufacturer of fans, had imported goods, namely, rotor, stator, down case, top case and down rod of motor and classified same under Heading No. 8503 00 90 as parts of electric motor, correct classification of goods would be under Heading No. 8414

from www.taxmann.com Latest Case Laws https://ift.tt/2sPuo8J
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