In re Kwang jin India Autosystems Private Limited (CAAR Mumbai)
Kwang Jin India Autosystems Private Limited filed an application under Section 28H(1) of the Customs Act, 1962 before the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking classification of the product “RAIL FR LH” (Rail Frame Left Hand), described as a Window Regulator Guide Rail, proposed to be imported under the First Schedule of the Customs Tariff Act, 1975.
The applicant submitted that RAIL FR LH is used in the manufacture of car window regulator assemblies. It provides a guided path for window glass, supports the regulator mechanism, ensures smooth, stable and quiet window operation on the front-left side of the vehicle, and acts as rollers or sliders reducing friction in guide rails. It was described as integral to systems requiring controlled, low-friction movement. The applicant contended that the product is classifiable under HSN Code 8479 90 90, which covers parts of machines and mechanical appliances having individual functions not specified elsewhere in Chapter 84. Relying on the General Rules for Interpretation (GRI), particularly Rule 3(a), the applicant argued that heading 8479 provides a more specific description. They also relied on Section Note 2(e) of Section XVII to argue that articles of heading 8479 are excluded from Chapter 87. Judicial precedents and an advance ruling under GST were cited in support.
