Imported OTG Kits Missing Parts Classified as Components, Not Appliances: CAAR

In re Stufa Manufacturing Enterprises (CAAR Delhi) Stufa Manufacturing Enterprises filed an application on 3 September 2025 with the Customs Authority for Advance Rulings (CAAR), seeking clarification on the correct customs tariff classification of imported Oven Toaster Griller (OTG) spare parts and components. The applicant requested guidance on whether these imported kits should be classified as “parts” under CTH 8516.90.00 or as a complete OTG appliance under CTH 8516.60.00, citing Rule 2(a) of the General Rules for Interpretation (GRI) of the Customs Tariff. The imported goods included...