Classification of goods— The present appeal has been filed against the Advance Ruling order pronounced by the Maharashtra Authority for Advance Ruling.

The advance ruling authority held that the impugned product, i.e., CNG dispenser, is classifiable under Chapter Heading 84.13 placed at SI. No. 117, Schedule IV of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.

Since as per the submissions made by the Appellant regarding components of the impugned device which includes the components like pressure sensor, controller unit, which automatically control and regulate the pressure of CNG being dispensed into the fuel tank, it is observed that the impugned device would merit classification under the Chapter Heading 90.32 placed at SI. No. 422 of the Schedule III to the Notification No. 01/2017-C.T.(Rate) dated 28.06.2017.

Held that— This authority set aside the impugned Advance Ruling by holding that the impugned product, CNG Dispenser, will be covered by SI. No. 422, Schedule III of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. Thus, the appeal filed by the Appellant is hereby allowed.