I-MAS POS consisting of Nickle/Cobalt Hydroxide, Graphite & moisture classifiable under CTH 28254000

In re Smartage Projects Pvt ltd (CAAR Mumbai)

Thus, it is in terms of the chapter note 1 of chapter 28 read with Rules 1, 2 and 3(a) of the GIR, the goods proposed to be imported i.e. I-MAS POS, consisting of Nickle Hydroxide (78-80%), Cobalt Hydroxide (2-2.5%), Graphite (12-18%) and moisture (2.8%) is classifiable under sub-heading 28254000. The applicant has claimed that consequent to the classification of the impugned under sub-heading 28254000 of the first schedule to the Tariff Act, 1975, the Nickle Hydroxide compound is also eligible to avail the benefit of Notification No. 50/2017- Customs dated 30.06.2017 entry Sr. No.180 which covers ‘Nickel oxide and hydroxide’ classified under 2825 40 00 at nil rate of duty.

FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/s Smartage Projects Pvt. Ltd (hereinafter referred to as the applicant) have their address at Unit 303, Star Hub, Building No 1, Near International Airport, Landmark ITC Maratha, Andheri East – 400099, Mumbai — Maharashtra (hereinafter referred to as SPPL). Their IEC code is 0307028399.

2. The applicant intends to import I-MAS POs, which is Nickel Hydroxide compound (containing 78% to 80% of Nickel Hydroxide, 2 to 2.5% of Cobalt Hydroxide & balance Graphite) and want to classify the subject goods under the tariff Entry 28254000.

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