CAAR Classified Brass Rods as Copper-Zinc Alloy Rods Based on Composition

In re Shloka Valves Pvt Ltd (CAAR Delhi)

The application before the Customs Authority for Advance Rulings concerned the classification of imported “Brass Rods” under the First Schedule to the Customs Tariff Act, 1975. The applicant, engaged in manufacturing gas inlet and cylinder valves for the automotive industry, sought an advance ruling under Section 28H of the Customs Act, 1962 to confirm the correct customs tariff classification of brass rods imported from an Italian manufacturer. The application was filed prior to importation and related solely to classification, thereby

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