Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
Case-Laws
GST
The Authority treated the Fan Drive Assembly as a fluid coupling because it transmits torque through viscous fluid and matches Heading 8483.60.20, so the specific Chapter 84 heading prevailed over the general motor vehicle parts entry in Heading 8708. It also applied the tariff notes excluding Heading 8483 goods from Chapter 87 where they are integral engine parts. On GST, the product was covered by the notified entry for clutches and shaft couplings under Heading 8483 and attracted 18% tax. Separately procured parts and components, for which no specific sub-entry exists, were placed in the residual heading 8483.60.90.
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