In re N.C. John & Sons Pvt. Ltd (CAAR Mumbai)
In a recent decision, the Customs Authority of Advance Ruling (CAAR), Mumbai, has provided clarity on the customs classification of iron planter baskets with coir liners and the coir liners when exported independently. The ruling, in the case of M/s. N.C. John & Sons Pvt. Ltd., addresses the appropriate classifications under the Customs Tariff Act, 1975, for these products intended for international markets.
M/s. N.C. John & Sons Pvt. Ltd., an exporter specializing in coir products, sought an advance ruling on the classification of two specific items: an Iron Planter Basket with Moulded Latex Sprayed Needle Felted Coir Fiber Liner and the coir liner when exported on its own. The applicant, with a manufacturing unit in Tuticorin, Tamil Nadu, procures the iron baskets and coir fiber sheets domestically. The iron baskets are manufactured to the applicant’s design and size specifications, classified by their supplier under Customs Tariff Heading (CTH) 7326. The coir fiber sheets, supplied under CTH 5602, are further processed by the applicant through cutting and moulding using a hydraulic press to fit the baskets. The finished products are intended for export to markets in the USA and Europe.
