In re Adient India Private Limited (CAAR Mumbai)
The ruling held that a foam production line imported in CKD/SKD form qualifies as a complete injection moulding machine based on its functional characteristics and cumulative clamping force, making it classifiable under tariff 8477 10 00. It further confirmed that anti-dumping duty applies irrespective of assembly form, as the product falls within the notification’s scope based on functional identity and prescribed parameters.
The applicant filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking clarification on the classification and applicability of anti-dumping duty (ADD) on the import of a “Foam Production Line with 32 Station Conveyors (including Dry Side and Metering Machine).”
The applicant is engaged in manufacturing automotive seat systems and proposed to import the subject machine from China in CKD/SKD condition, with all components presented together for clearance. The machine consists of two main parts: a metering machine and a dry side system. The metering machine stores and mixes polyol and isocyanate under controlled conditions, which are then dispensed into moulds via robotic systems. The dry side includes a conveyor system with 32 mould carriers, where moulds are filled, heated, subjected to clamping force, and processed to produce polyurethane foam.
