AAR : Product “Disc Brake Pads” for Passenger & SUV taxable @28% under HSN 8708

Dec 10,2018

Maharashtra AAR holds that product “Disc Brake Pads” (DBP) for Passenger & SUV vehicles falls under CTH 8708, taxable @ 28%; Perusing the Explanatory notes to Heading 8708, elucidates that, it is evident that only friction material in different shape is classifiable under Heading 6813 and those mounted are specifically excluded from the said Heading; States that heading 8708 covers “Parts and accessories” of motor vehicles of heading 8701 to 8705 subject to c...

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