Case Law Details
In re Gurmat Impex & Shipping Services (CAAR Mumbai)
Gas lift/Gas spring merits classification under sub-heading 9401 9900 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Gurmat Impex & Shipping Services (hereinafter referred to as ‘applicant’) 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. 0311044841. The applicant intends to import Gas Lift/Gas Springs (subject item) for the manufacture of chairs. The question posed by the applicant for advance ruling is for identification of the correct classification of the subject item.
2. The applicant has stated that they intend to import a Gas Lift for Office Chairs having a normal size of 270-300 mm. The goods are also known in industry parlance by various other names such as GAS Springs/ Hardware lifter (fittings) or Hardware fitting accessories (Lifter)/ Iron Gas Pump/ M.S. Chair Gas lift or Iron Chair Gas Lifter. It is contended that the subject goods are classified under two different headings namely a). CTH 83024900 which covers base metal mountings, fittings and similar articles suitable for furniture; and b) CTH 94019000 as Parts of Seats to be placed on the floor or ground (Furniture). Therefore, the need to seek the correct classification for the subject goods.
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