| Date: |
07-10-1997
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| Notification No: |
Central Excise Circular No 341/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of instrument cluster
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Regarding classification of instrument cluster
Circular
No. 341 dated 7th October 1997
I
am directed to say that doubts have been expressed about the appropriate
classification of instrument cluster whether under heading 87.08 as parts and
accessories of motor vehicles or under heading 90.31 as measuring and checking
instrument.
Reportedly,
the instrument clusters are cluster of different instruments such as
speedometer, quartz clock assembly, fuel gauge, RPM Meter, electrical
temperature gauge, warning lamps etc. mounted on a panel/ plastic mould designed
for use as dashboard or for fitment to the dashboard of a motor vehicle. This
instrument facilitates reading of various parameters such as speed, fuel, level,
temperature of engine, pressure of oil etc. these items individually are known
as checking and measuring devices. But the cluster of instruments in cleared as
dashboard or ready to fit panel on a dashboard.
The
matter has been examined. The Board observed that the instrument clusters fitted
on a panel specially designed to be mounted on/ fitted to the dashboard or
cleared as dashboard of the motor vehicle are identifiable as being suitable for
use solely or principally with the motor vehicles of heading 87.01 to 87.05.
Board is, therefore, of the view that such instrument cluster is correctly
classifiable under heading 87.08 of Central Excise Tariff Act, 1985 as
"parts and accessories of motor vehicles".
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