CAAR Mumbai Classifies Vacuum Circuit Breaker Parts Under Customs Tariff

In re Siemens Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, in the matter of In re Siemens Limited, examined the classification of various parts of a Vacuum Circuit Breaker (VCB) under the Customs Tariff Act, 1975. The applicant had sought clarity on the tariff headings applicable to 39 items manufactured from specialized copper and intended for exclusive use in VCBs. Issue for determination The primary issue before CAAR was whether the subject goods, described as components of a Vacuum Circuit Breaker, were classifiable under Chapter 85 of the Customs Tariff ...