Case Law Details
In re Evans Consoles Corporation (CAAR Delhi)
Product under consideration is described as ‘Evans Consoles’ in the product literature, which is equipped with switches, electric motors and other electronic equipment, meant for performing specialized functions. These Consoles will be designed according the requirements of the customers in India as per the contracts, will be manufactured and assembled prior to shipment, but will be presented in disassembled form for assessment before the Customs. Therefore, I find that the disassembled Consoles, even after factoring in the absence of computer monitor with touch screen capabilities, which will be sourced from domestic suppliers to meet local electrical requirement, would have acquired the essential character of the complete article, viz. electrical console. Accordingly, I follow the settled principle of law and rule 2(a) of the General Rules of Interpretation of the Tariff Schedule to hold that the said disassembled Consoles would merit classification under the same heading as would a complete electrical console. Thereafter, I note that the applicant has submitted that consoles are classifiable under heading 8537 and I find that the description of the goods covered under the said heading in the First Schedule to the Indian Customs Tariff Act, 1975, include inter Min, console, equipped with two or more apparatus of heading 8535 or 8536 for electrical control or distribution of electricity. Further, I rely on Explanatory Notes Heading 8537 of HSN, which has also he relied upon by the concerned Commissioner of customs, NS-V, JNCH to conclude dud the consoles of the kind under discussion merit classification under heading 8537 of the First Schedule to the Indian Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Evans Consoles Corporation, 1616-27 Avenue N.E. Calgary, Alberta T2E 8W4, Canada, a company having IEC No. NIL, PAN NIL, (M/s Evans in shod), represented by Mr. S. Muragappan, Advocate. having (ace at No. I, 4th Floor, Cccbros Centre, Old No.45, New No.39, Red Cross Road, Egmore. Chennai — 600 008, has filed an application dated 03.03.2019 seeking advance ruling under section 28-11 of the Customs Act, 1962 before the Authority for Advance Rulings, New Delhi (AAR, in short). The initial application received in the Secretariat of AAR, New Delhi on 11.03.2019 was found to contain certain deficiencies. The O/o AAR vide letter 08.04.2019 requested Mr. S. Murugappan to remove the deficiencies mentioned therein. Thereafter, Mr. Murugappan vide letter dated 17.08.2019 submitted additional documents, etc. to rectify the deficiencies, which was received in the 0/o AAR on 22.03.2019.
2. The said application was being processed in terms of section 284 ibid by the O/o AAR. Thereafter, consequent to the amendments to Chapter V-B of the Customs Act, 1962 and appointment of Customs Authority for Advance Rulings (CAAR, in short) at New Delhi and Mumbai with effect from 04.01.2021, the said application filed by an applicant with address outside the territory of India was transferred to CAAR, New Delhi in terms of section 28-F (3) ibid; and regulation 31 read with regulation 6 (2) of CAAR Regulations, 2021.
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