Case Law Details
In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi)
CAAR note that the applicants intend to import specially designed, cut-to-shape & size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of Customs and no dispute has arisen at any Customs Station, so far, in this regard; the applicant has sought ruling as a matter of precaution. I also note that the concerned Commissioner has opined for classification of the goods in question under CTH 84802000 and further stated that the importer has correctly classified the aforesaid item.
I also note that the question in the application for advance ruling relates to classification of goods proposed to be imported. In this regard, it is felt that guidance of the Harmonized Commodity Description and Coding System of the World Customs Organization, to which India is a signatory, would be useful. It is seen that Explanatory Notes of heading 8480 prescribe that Mould Bases are plates placed in the bottom of the moulds. As per submissions of the applicant in the application for advance rulings, goods in question do not appear to be ready-to-use goods, rather these appear to be incomplete, specially designed, cut-to-shape and size parts which are required to be further worked upon to become ready-to-use parts of the moulds. Since the applicant has stated categorically that these are cut-to-shape and size, as such these goods can not be termed as parts of general use. Moreover, Section Note 2 (b) of Section XVI provides inter-alia that other parts, if suitable for use solely or principally with a particular kind of machine are to be classified with the machines of that kind. Accordingly, the goods in question are not mould bases. These goods are parts of moulds which needs to be worked upon to make it suitable for the designated function to be performed. Thus, in light of the Section Note 2 (b) of Section XVI, the goods in question, merit classification under Sub-heading 84807900.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s. SM1-Amtek Cranshaft Pvt. Ltd., Industrial Plot NO. 20,Phase-I, Urban Estate, Dharuhera, Distt.-Rewari, Haryana-123106, a company having PAN AANCS4239H (applicant, in short), has filed an application dated 22.08.2022 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was received in the Secretariat of CAAR, New Delhi on 29.08.2022. The application was accordingly registered under serial No. 19/2022-Delhi dated 29.08.2022.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
