PVC Extrusion Line Classifiable as Extruder Due to Continuous Manufacturing Process: CAAR Mumbai

In re Vasavi Plast Industries (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, examined an application filed under Section 28H of the Customs Act, 1962 seeking classification of imported machinery described as a “High Speed PVC Four Pipe Extrusion Line with Accessories.” The applicant, a manufacturer of PVC pipes, proposed to import a complete extrusion line consisting of an extruder, die-head system, vacuum calibration and cooling tanks, haul-off unit, cutter, electrical control panels, and related accessories, all intended for continuous industrial production of PVC...