In re Bundy India Limited (CAAR Mumbai)
In the case of Bundy India Limited (CAAR Mumbai), the applicant sought an advance ruling regarding the classification of parts for petrol fuel pumps, used in manufacturing fuel pumps for Maruti Suzuki Motors. The classification of goods under the Harmonized System of Nomenclature (HSN) follows specific rules laid out in the Customs Tariff Act, 1975, particularly under Rule 1 and Rule 2(a) for identifying articles, whether complete or incomplete. Fuel pumps used in automobiles are classified under Section XVII (Vehicles, Aircraft, Vessels, and Associated Transport Equipment), but Section Notes exclude certain parts such as those in Chapters 84 and 85. The ruling found that there is a specific heading for fuel pumps, namely Heading 8413, which covers pumps for liquids, including fuel pumps used in internal combustion engines. Accordingly, the fuel pumps were classified under HSN Code 8413 30 90 as “Fuel, lubricating, or cooling medium pumps for internal combustion piston engines: Other.” Further, parts of fuel pumps were classified based on Note 2 of Section XVI, which directs classification according to the type of pump and its specific use.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Bundy India Limited (IEC No. 0888007361) (Hereinafter will be referred to as `Applicant’) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling, Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 28.06.2024, along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seekine, advance ruling regarding classification of 62 parts for manufacturing of ‘Petrol Fuel Pumps for Automobile Application’ proposed to be imported by them.
