Borgwarner Morse Systems ., In re
Date: October 29, 2018
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
Automotive chains used in petrol/diesel engines classifiable under HSN 7315
Summary
The applicant sought to know whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? The AAR ruled that Heading 7315 includ…
M/s. BorgWarner Morse Systems India Private Limited, Administrative office at No.79, SIDCO Industrial Estate, Kakkalur, Tiruvallur-602003 (hereinafter called the Applicant or the Company) are engaged in the manufacture and sale of Automotive Chains which are used as a major component in manufacture of motor engines for motor vehicles. The Applicant has submitted the copy of application in Form GST…