Case Law Details
In Re Steelcase Asia Pacific Holdings India Private Limited (CAAR Mumbai)
CAAR ruled that the components of swivel seats/chairs, proposed to be imported by the applicant in dis-assembled form, merit classification under sub-heading 94019000 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Steelcase Asia Pacific Holdings India Private Limited has filed the present advance ruling application. The applicant is stated to be engaged in the manufacture of office furniture, namely, office chairs and workstations and has IEC No. 0506043371. The applicant proposes to import chairs from Steelcase, Malaysia in disassembled form. After import, certain additional activities would be performed on the such chairs in the Pune plant before supply to the customers. The question posed by the applicant for advance ruling is whether the chairs proposed to be imported would merit classification under sub-heading 94013000 of the first schedule to the Customs Tariff Act, 1975 as swivel seat with variable height adjustment.
2. The applicant has stated that a chair consists of parts such as seat mechanism, arms assembly, back assembly, fabric and lumbar, base cylinder etc. The chair would be imported in disassembled form wherein all these parts would be put in one carton/box. The imported chair would have functions such as swivel function, i.e., turning around a central fixed point as well as height adjustment function. After the proposed import, the applicant would complete remaining activities such as the seat/bottom assembly and caster(wheels) assembly in their Pune plant. The inputs/raw materials required for these parts would be procured locally or imported as per the need. The chairs so assembled/ manufactured are designed to be placed on the floor or ground only.
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